https://www.taxtmi.com/caselaws?id=386260 Exemption under Notification No. 21/02-Cus covered ventilators used with anaesthesia apparatus, and imported anaesthesia workstations with inbuilt ventilator function fell within that description because they could provide artificial ventilation. A restrictive reading was rejected: the notification did not exclude sophisticated equipment merely because it had additional features, and technological advancement could not by itself defeat the exemption. The imported goods were therefore eligible for exemption, and the demand and classification dispute was resolved in favour of the importer. en-us Mon, 29 Jul 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386260 Exemption under Notification No. 21/02-Cus covered ventilators used with anaesthesia apparatus, and imported anaesthesia workstations with inbuilt ventilator function fell within that description because they could provide artificial ventilation. A restrictive reading was rejected: the notification did not exclude sophisticated equipment merely because it had additional features, and technological advancement could not by itself defeat the exemption. The imported goods were therefore eligible for exemption, and the demand and classification dispute was resolved in favour of the importer. Case-Laws Customs Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386260