https://www.taxtmi.com/caselaws?id=33140 Imported compressed air breathing apparatus was held not to qualify as a complete life-saving breathing apparatus for exemption purposes because the unit only generated compressed air and was not a complete breathing system by itself. The court noted that it had to be attached to a ventilator before it could function as a life support system, and the ventilator through which air was actually delivered to the patient was not imported. The fact that the equipment could be connected individually or to a central system did not make it complete in itself. The exemption claim therefore failed. en-us Tue, 04 Jul 2006 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33140 Imported compressed air breathing apparatus was held not to qualify as a complete life-saving breathing apparatus for exemption purposes because the unit only generated compressed air and was not a complete breathing system by itself. The court noted that it had to be attached to a ventilator before it could function as a life support system, and the ventilator through which air was actually delivered to the patient was not imported. The fact that the equipment could be connected individually or to a central system did not make it complete in itself. The exemption claim therefore failed. Case-Laws Customs Tue, 04 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33140