Research institution exemption: hospitals are ineligible for import duty exemption regardless of research activity, with duty recovery for past clearances. The research-institution import duty exemption under Notification No.152/94 (formerly 70/81) does not extend to hospitals that render chargeable medical services; an amendment (Notification No.93/94-Cus.) expressly excludes hospitals by inclusive definition effective 1-3-1994, and the exclusion applies regardless of any research activities, with duty recovery directed where the exemption was wrongly granted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Research institution exemption: hospitals are ineligible for import duty exemption regardless of research activity, with duty recovery for past clearances.
The research-institution import duty exemption under Notification No.152/94 (formerly 70/81) does not extend to hospitals that render chargeable medical services; an amendment (Notification No.93/94-Cus.) expressly excludes hospitals by inclusive definition effective 1-3-1994, and the exclusion applies regardless of any research activities, with duty recovery directed where the exemption was wrongly granted.
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