https://www.taxtmi.com/caselaws?id=77390 Imported goods described as a composite anaesthesia ventilator system were held to satisfy the exemption description because the ventilator function was integral, predominant and commercially distinct from a standalone anaesthesia apparatus. The product literature and technical material showed that the equipment was, in substance, a ventilator used with anaesthesia apparatus rather than merely an anaesthesia delivery system with ventilator features. On that basis, the description in Notification No. 21/2002-Cus. and Notification No. 6/2006-C.E. was found to be met, and exemption benefit was available. en-us Wed, 29 Jul 2009 00:00:00 +0530 Sat, 11 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77390 Imported goods described as a composite anaesthesia ventilator system were held to satisfy the exemption description because the ventilator function was integral, predominant and commercially distinct from a standalone anaesthesia apparatus. The product literature and technical material showed that the equipment was, in substance, a ventilator used with anaesthesia apparatus rather than merely an anaesthesia delivery system with ventilator features. On that basis, the description in Notification No. 21/2002-Cus. and Notification No. 6/2006-C.E. was found to be met, and exemption benefit was available. Case-Laws Customs Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77390