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of <h1>CEGAT Upholds Duty Exemption for Rehab Center Importing Dual-Function Machine</h1> <h3>COMMISSIONER OF CUSTOMS, NEW DELHI Versus PRAYAAS C/O INDIAN COUNCIL OF CHILD WELFARE</h3> COMMISSIONER OF CUSTOMS, NEW DELHI Versus PRAYAAS C/O INDIAN COUNCIL OF CHILD WELFARE - 1999 (107) E.L.T. 160 (Tribunal) The Appellate Tribunal CEGAT, New Delhi heard a case where a rehabilitation center for handicapped children imported a machine capable of performing functions of both EMG & EP systems. The original authority denied duty exemption, but the lower appellate authority granted it. The Tribunal, following precedent, dismissed the Revenue's appeal, stating that the combined machine should receive the benefit of the exemption notification.
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