Customs exemption scope narrowed: imports must be for hospital use and certified as essential and non locally manufactured. Amendment revises the customs exemption to require imports to be 'for use in any hospital,' substitutes 'the importer' for 'the hospital' in condition (i), and replaces condition (ii) with a requirement that the head of the hospital certify that the equipment is for hospital use, not manufactured in India, and essential for running or maintenance of the hospital.
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.
Customs exemption scope narrowed: imports must be for hospital use and certified as essential and non locally manufactured.
Amendment revises the customs exemption to require imports to be "for use in any hospital," substitutes "the importer" for "the hospital" in condition (i), and replaces condition (ii) with a requirement that the head of the hospital certify that the equipment is for hospital use, not manufactured in India, and essential for running or maintenance of the hospital.
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