2019 (10) TMI 425

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....r the Appellant Mr. Madhup Sharan, Asst. Commissioner (AR) For the Respondent ORDER PER: P. ANJANI KUMAR The appellants M/s. Wipro GE Healthcare Pvt. Ltd. have imported anesthesia ventilatory system and have filed Bills of Entry claiming exemption under Notification No.21/2002 Cus. dated 1.3.2002 as amended and Notification No.6/2006-CE dated 1.3.2006 as amended. The Department observed that t....

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....d Lung Institute is favour of the appellants. The equipment has composite functions and therefore, exemption cannot be denied. He further submits that the issue is no longer res integra and relies upon the following cases. * CC, New Delhi vs. Datex Ohmeda (India) Ltd.: 2009 (241) ELT 369 (Tri) * Wipro GE Medical Systems Pvt. Ltd. vs. CC, Bangalore: 2010 (253) ELT 234 (Tri.-Bang.) * Datex Ohm....

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....atients as and when such a need arises. The ventilatory system appears to be part of the design of the machines; therefore, it has to be held that the ventilator is part of the anesthesia systems imported by the appellants. The Departmental Representative submitted that as there is no ambiguity in the Notification, it should be strictly construed and benefit of exemption cannot be given. On the ot....