https://www.taxtmi.com/caselaws?id=365767 Imported anesthesia ventilatory systems were held entitled to the benefit of Notification No. 21/2002-Cus. read with Notification No. 6/2006-CE because earlier Tribunal decisions had already treated the ventilator and anesthesia apparatus as an integrated system, not as a mere anesthesia delivery system. The issue was treated as no longer res integra, and the exemption was applied on that basis. Consequently, denial of the notification benefit was rejected, the assessment on merits could not be sustained, and the appeals succeeded. en-us Mon, 12 Feb 2018 00:00:00 +0530 Thu, 23 Aug 2018 09:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365767 Imported anesthesia ventilatory systems were held entitled to the benefit of Notification No. 21/2002-Cus. read with Notification No. 6/2006-CE because earlier Tribunal decisions had already treated the ventilator and anesthesia apparatus as an integrated system, not as a mere anesthesia delivery system. The issue was treated as no longer res integra, and the exemption was applied on that basis. Consequently, denial of the notification benefit was rejected, the assessment on merits could not be sustained, and the appeals succeeded. Case-Laws Customs Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365767