2006 (7) TMI 198

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..... 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 - 3974 of 1998 - - - Dated:- 4-7-2006 - Prabha Sridevan, J. Shri R. Thiagarajan, Senior Counsel, for the Petitioner. Shri S. Ravikumar, SCGSC, for .....

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..... non-anesthetic purposes. The learned Senior Counsel submitted that the apparatus produces medical air from atmospheric air and its function is generation of compressed air for breathing and it is a life saving equipment. The fact that it can be connected either to a single ventilator or a central unit supporting many ventilators would itself show that the apparatus is complete in itself. 3. It .....

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..... air at a consistent pressure levels in line with the system designed criteria at the terminal unit. The Ventilator unit is not imported and that is the apparatus by which the compressed air is actually delivered to the patient. 4. The apparatus that is imported by the petitioner cannot be sought to be a complete breathing apparatus since actually the breathing of the patient is only through a .....

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