https://www.taxtmi.com/caselaws?id=785264 Interpretation of a tariff notification concerning exemption for 'apparatus for artificial respiration or other therapeutic respiration' was addressed by construing the description holistically and not restricted to the parenthetical term 'ventilators'. The analysis applied purposive and cross-column interpretation to conclude that an oxygen concentrator falls within the exempt description because the source of oxygen supply does not alter the apparatus' therapeutic function; therefore the impugned restrictive order denying exemption was set aside and the appeal allowed. The reasoning rejected a narrow textual limitation and endorsed technology-neutral construction of the notification's scope. en-us Mon, 19 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 08:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785264 Interpretation of a tariff notification concerning exemption for 'apparatus for artificial respiration or other therapeutic respiration' was addressed by construing the description holistically and not restricted to the parenthetical term 'ventilators'. The analysis applied purposive and cross-column interpretation to conclude that an oxygen concentrator falls within the exempt description because the source of oxygen supply does not alter the apparatus' therapeutic function; therefore the impugned restrictive order denying exemption was set aside and the appeal allowed. The reasoning rejected a narrow textual limitation and endorsed technology-neutral construction of the notification's scope. Case-Laws Customs Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785264