https://www.taxtmi.com/caselaws?id=386941 An imported anesthesia ventilatory system was treated as eligible for exemption because the ventilator formed an integral part of the anesthesia apparatus and the goods matched the description in the exemption notifications. Earlier Tribunal rulings on the same or similar equipment had already settled the issue, so the matter was regarded as no longer res integra. The composite nature of the machine did not justify denial of exemption where its integrated ventilatory function was part of the design and satisfied the notification wording. On that basis, exemption was available and the denial of benefit was unsustainable. en-us Wed, 18 Sep 2019 00:00:00 +0530 Sun, 13 Oct 2019 10:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386941 An imported anesthesia ventilatory system was treated as eligible for exemption because the ventilator formed an integral part of the anesthesia apparatus and the goods matched the description in the exemption notifications. Earlier Tribunal rulings on the same or similar equipment had already settled the issue, so the matter was regarded as no longer res integra. The composite nature of the machine did not justify denial of exemption where its integrated ventilatory function was part of the design and satisfied the notification wording. On that basis, exemption was available and the denial of benefit was unsustainable. Case-Laws Customs Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386941