2006 (7) TMI 198

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....er]. - The petitioner is a Hospital which imported compressed air breathing apparatus which is life saving apparatus. When the goods were sought to be cleared the petitioner claimed a benefit of the exemption notification bearing No. 11/97 Sl. No. 210-List 22(6). The claim for exemption was rejected and the appeal was filed. The appellate authority also rejected the appeal and therefore, this writ....

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....ion of the manner in which the apparatus is used that it is not a life saving apparatus complete in itself unless it is attached to another unit through which the air that passes through the apparatus is administered to the nostril of each patient. The general exemption No. 121 in list No. 22 lists item 6 as 'compressed air breathing apparatus complete'. The words used are "air breathing apparatus....