https://www.taxtmi.com/caselaws?id=365436 Imported anesthesia ventilatory equipment was examined under exemption notifications covering ventilators used with anesthesia apparatus. Based on the product literature, manuals and brochures, the equipment was treated as composite goods with integrated ventilatory and anesthesia functions, so the ventilator element formed part of the design and use of the overall system. The notification wording was read to cover such integrated equipment, and the earlier view in the assessee's own matter was followed. The exemption benefit was therefore held admissible, and the goods were treated as falling within the notification description. en-us Tue, 14 Aug 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365436 Imported anesthesia ventilatory equipment was examined under exemption notifications covering ventilators used with anesthesia apparatus. Based on the product literature, manuals and brochures, the equipment was treated as composite goods with integrated ventilatory and anesthesia functions, so the ventilator element formed part of the design and use of the overall system. The notification wording was read to cover such integrated equipment, and the earlier view in the assessee's own matter was followed. The exemption benefit was therefore held admissible, and the goods were treated as falling within the notification description. Case-Laws Customs Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365436