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TMI Blog2018 (8) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 37 item 30 read with Notification No. 6/2006 CE dated 01.03.2006 (Sl. No. 61) which provides concessional rate of customs duty as well as CVD. The Department denied the benefit of the said Notification and assessed the goods on merits under Chapter Heading 90192090 as Anesthesia Apparatus and instruments . Against the Order-in-Appeal denying the above benefits, the present appeals have been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. Vs. CC, Bangalore -2010 (253) E.L.T. 234 (Tri. -Bang.) 5. Learned Departmental Representatives justified the impugned orders. 6. After hearing both sides and on perusal of record, we note that the benefit of the above Customs Notification was allowed in favour of the appellants in the cases cited by the appellants. In the case of CC, Delhi Vs. Datex Ohmeda (India) Ltd. (su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of the impugned goods is also relevant and the dame does not support the claim of the Department that the ventilator is merely an additional feature. Therefore, we agree with the submissions of the learned Advocate for the respondent that the impugned goods can be considered as ventilator used with anesthesia apparatus and eligible for the exemption claimed. 7. By following the above de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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