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of <h1>Hospitals Ineligible for Duty Exemptions under Notification 152/94-Cus, Even with Research Claims; Duties to be Recovered.</h1> The circular clarifies that hospitals are not eligible for duty exemptions under Notification No. 152/94-Cus. (previously 70/81), even if they claim to engage in research activities. This decision follows a review of a hospital that charged patients and claimed exemptions by submitting certificates indicating non-commercial research activities. The Board concluded that such hospitals do not qualify as non-commercial research institutions. An amendment effective from March 1, 1994, explicitly excludes hospitals from the exemption, regardless of their involvement in research. The circular instructs relevant authorities to recover duties from past and future imports that improperly claimed these exemptions.
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