2018 (8) TMI 1239 - AT - Customs

Benefit of N/N. 21/2002 Cus. dated 01.03.2002 (Sl. No. 363 (A) - imported Anesthesia Ventilatory System - denial of benefit of the said Notification and assessed the goods on merits under Chapter Heading 90192090 as Anesthesia Apparatus and instruments - Held that - Identical issue decided in favor of appellants in the case of CC (I&G), New Delhi Vs. Datex Ohmeda (India) Ltd 2009 (3) TMI 161 - CESTAT, NEW DELHI , where it was held that the impugned goods can be considered as ventilator used with anesthesia apparatus and eligible for the exemption claimed. The appellant will be entitled to grant the benefit of the Notification - appeal allowed - decided in favor of appellant.

Summary

Issues:
Import of "Anesthesia Ventilatory System" under specific customs duty notification.

Analysis:
The appellants imported an "Anesthesia Ventilatory System" and claimed benefits under Notification No. 21/2002 Cus. dated 01.03.2002. The Department denied the benefit and assessed the goods under a different category. The appeals were filed against the denial of benefits. The main issue was the eligibility of the appellants for the customs duty concession under the mentioned notification.

During the hearing, the appellants' counsel referred to previous cases where similar equipment had been granted the benefit of the notification. The Departmental Representatives opposed the appellants' claims. After considering both sides and reviewing the records, the Tribunal noted that in previous cases, the benefit of the Customs Notification was allowed to the appellants. The Tribunal specifically referenced the case of CC, Delhi Vs. Datex Ohmeda (India) Ltd., where it was observed that the imported goods could be considered as a ventilator used with anesthesia apparatus, making them eligible for the exemption claimed.

Based on the precedent set in previous cases and the interpretation of the notification, the Tribunal held that the appellants were entitled to the benefit of the notification. Consequently, the impugned orders were set aside, and all appeals were allowed. The decision was pronounced and dictated in open court on 12/02/2018.