2026-VIL-117-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Eligibility to Customs duty exemption on oxygen concentrator, ventilator – Rejection of claim for entitlement to Notification 20/2020-Cus dated 9th April 2020 extending the benefit of 'nil' rate of customs duties on an oxygen concentrator – Revenue of the view that the exemption notification covering "artificial respiration or other therapeutic respiration apparatus (ventilators)" was limited to conventional "ventilators" and did not extend to oxygen concentrators - Whether the exemption notification covering "artificial respiration or other therapeutic respiration apparatus (ventilators)" should be interpreted narrowly to cover only conventional "ventilators", or whether it should be interpreted more broadly to cover other apparatuses that serve the function of therapeutic respiration, such as oxygen concentrators – HELD - The exemption notification should be interpreted broadly to cover any apparatus that serves the function of therapeutic respiration, and not be limited only to conventional "ventilators." The description in the notification should be read holistically, considering the context provided by the corresponding headings in the Customs Tariff Act. The "ventilator" is not even enumerated in the Tariff Act, and therefore the parenthetical reference to "ventilators" should not be interpreted as restricting the broader description of "artificial respiration or other therapeutic respiration apparatus." The notification was intended to provide expedient relief during the pandemic, and a narrow interpretation would be insensitive to the "humankind crisis" confronting society at the time. Accordingly, the impugned order is set aside and the appeal is allowed, holding that the oxygen concentrator imported by the appellant was eligible for the exemption benefit – the appeal is allowed
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