SREE UTHRADAM THIRUNAL HOSPITAL Vs. STATE

JUDGEMENT

(1.) 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 petition has been filed.

(2.) Mr. R. Thiagarajan, learned Senior Counsel appearing for the petitioner submitted that the apparatus that was imported is described as life saving equipment and it can be used as an individual unit in each ventilator or as an Central unit supporting many ventilators. It is a life saving equipment which could be used both for anesthetic and 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 is clear from the description 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". The fact that it can be attached either individually to a unit or centrally to many units does not help the case of the petitioner, since ultimately the apparatus has to be attached to a ventilator and only then it becomes a life support system. The appellate authority has considered the technical literature which describes this apparatus as a plant that will deliver 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.