2018 (8) TMI 1239

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....DMANABHAN, TECHNICAL MEMBER Mr. MNS Nagaraj, CA For the Appellants Mr. Madhupsharan, Assistant Commissioner, Mr. N. Jagadish & Mrs. Kavitha Poduwal, Superintendents (AR) For the Respondents ORDER Per: V. PADMANABHAN In respect of all the three appeals listed above, the Issue is common and hence these appeals are disposed of by this common order. 2. The appellants imported "Anesthesia Vent....

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....ppellants submit that the issue regarding the eligibility of Notification in respect of the very same equipment imported earlier had come before the Tribunal in other cases and the issue has been settled favour granting the benefit of the said Notification. In this regard, he relied on the following cases: a) CC (I&G), New Delhi Vs. Datex Ohmeda (India) Ltd - 2009 (241) E.L.T 369 (Tri. -Del.) b....

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....lator used with anesthesia apparatus. The claim of the respondents that the imported goods are covered by the description in the Notification is well founded. It cannot be merely considered as anesthesia delivery system. We find the ventilator and the anesthesia apparatus are supplied in an integrated manner. It has not been claimed by the Department the ventilator system is detachable and useable....