2006 (7) TMI 198 - HC - Customs

Import of compressed air breathing apparatus by hospital - 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 - apparatus has to be attached to a ventilator and only then it becomes a life support system - apparatus imported by the petitioner cannot be sought to be a compressed air breathing apparatus complete exemption under Not. 11/97 not allowed

Summary

Issues:
Claim for exemption under notification No. 11/97 Sl. No. 210-List 22(6) for imported compressed air breathing apparatus.

Analysis:
The petitioner, a Hospital, imported compressed air breathing apparatus claiming exemption under notification No. 11/97 Sl. No. 210-List 22(6) as a life-saving apparatus. The appellate authority rejected the claim, leading to the filing of a writ petition. The Senior Counsel for the petitioner argued that the apparatus could function as a life-saving equipment for both anesthetic and non-anesthetic purposes, producing medical air for breathing. It was contended that the apparatus, whether connected to a single ventilator or a central unit supporting multiple ventilators, was complete in itself.

However, the Court noted that the apparatus, as described, required attachment to another unit for administering air to the patient's nostrils, making it incomplete as a standalone life-saving apparatus. The exemption in list No. 22 item 6 referred to 'compressed air breathing apparatus complete,' emphasizing the requirement for the apparatus to function independently. The appellate authority considered technical literature describing the apparatus as a plant delivering air at consistent pressure levels but highlighted that the ventilator unit, not imported by the petitioner, was essential for delivering compressed air to the patient.

Conclusively, the Court upheld the appellate authority's decision, emphasizing that the imported apparatus could not be deemed a complete breathing apparatus since patient breathing relied on a ventilator unit not included in the import. The reasoning of the appellate authority was deemed sound, leading to the dismissal of the writ petition without costs.