2019 (9) TMI 1028

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....e For the Appellant Mr. Madhup Sharan, Asst. Commissioner, AR For the Respondent ORDER PER: P. ANJANI KUMAR The appellants, M/s Manipal Health Systems Pvt. Ltd., have imported 5 sets of Aespire, 2 anesthesia workstation and 6 sets of Aestiva, 3 anesthesia workstation falling under CTH 90192090 and claimed the benefit of exemption under Notification No. 21/02-Cus dated 01.03.2002 as ame....

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....forms dual functions of ventilator and anesthesia apparatus and that ventilators other than those used with anesthesia are also eligible for concessional Customs Duty as per the Notification. On perusal of the Notification, it is cleared that the Notification exempts ventilator on a standalone basis and ventilator used with anesthesia apparatus; the function of the legislature is not only to exten....

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....T 1274] and this Bench's Final Order No. 21137/2018 dated 14.08.2018 in Appeal No. C/322/2009. 3. Per contra, the Learned AR for the Department reiterated the findings of OIA and OIO. 4. Heard both sides and perused the records of the case. 5. On going through the Notification, we find that the exemption is applicable to standalone ventilators and ventilators used with anesthesia apparatu....