The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that oxygen concentrators qualify for customs duty exemption under Notification No. 20/2020-Cus, rejecting the department’s restrictive interpretation that limited the benefit only to conventional ventilators. The bench of Justice Dilip Gupta (President) and C.J. Mathew (Technical Member) observed that the phrase “artificial…