Customs exemption for imported hospital equipment subject to health ministry approval, manufacture and necessity conditions. The notification exempts imported hospital equipment from customs and additional duty where import is approved by the Ministry of Health and Family Welfare or the Directorate General of Health Services, provided the equipment is not manufactured in India and is necessary for hospital operation. Spare parts may be imported without prior approval if imported by the hospital with a ministry/DGHS certificate and a head's certification that the parts are for maintenance of imported equipment. The Table sets out eligible charitable, non profit, subsidised and establishing hospitals and prescribes certification, undertakings, bonds and proof of installation and functioning.