Computerised treadmill exemption turns on notification text, not an added ECG-link requirement for customs relief.

The exemption for "computerised treadmills" under Notification No. 65/88-Cus. was applied to equipment shown by its owner's manual to have an in-built microprocessor that regulated speed, stored user data and ran pre-programmed courses. The note explains that no further requirement, such as linkage with an ECG machine or exclusive use for medical diagnostics, could be read into the notification when the text did not say so. On that basis, the imported treadmill was treated as a computerised treadmill and eligible for customs duty exemption, and the lower authority's contrary view was rejected.

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Issues: Whether the imported treadmill was a "computerised treadmill" eligible for customs duty exemption under Notification No. 65/88-Cus.

Analysis: The notification granted exemption to computerised treadmills. The equipment imported was shown by the owner's manual to operate with an in-built microprocessor that regulated speed, stored user data, and ran pre-programmed courses. The lower authorities' view that the treadmill had to be linked with an ECG machine or be dedicated to medical diagnostics found no support in the language of the notification. A condition not expressed in the exemption notification could not be read into it.

Conclusion: The imported equipment was a computerised treadmill and was entitled to exemption. The appeal succeeded and the order-in-appeal was set aside.

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