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<h1>Imported Medical Equipment Not Component Parts: CEGAT Decision</h1> The Appellate Tribunal CEGAT, New Delhi ruled that imported goods were complete medical equipment, not component parts, and thus not eligible for benefit ... Benefit available under Notification No. 65/88-Cus. and not under Notification No. 66/88-Cus The Appellate Tribunal CEGAT, New Delhi ruled that goods imported were complete medical equipment, not component parts, and thus not eligible for benefit under Notification 66/88-Cus. The appeal of the revenue was allowed, and the benefit of Notification 65/88-Cus. was granted instead.