https://www.taxtmi.com/caselaws?id=73739 A private nursing home with indoor treatment facilities was treated as a hospital for import policy purposes, so it could import medical and allied instruments for its own use within the prescribed value limit. The policy entry did not require Central or State Government recognition for that category, and the imported microscope and incubator were therefore entitled to clearance. Separately, where the relevant policy entry applied to hospitals recognised by government, a State Government certificate was treated as sufficient recognition. The objection to import, as well as the confiscation and redemption fine, was unsustainable. en-us Wed, 23 Mar 1988 00:00:00 +0530 Fri, 03 Jun 2011 12:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73739 A private nursing home with indoor treatment facilities was treated as a hospital for import policy purposes, so it could import medical and allied instruments for its own use within the prescribed value limit. The policy entry did not require Central or State Government recognition for that category, and the imported microscope and incubator were therefore entitled to clearance. Separately, where the relevant policy entry applied to hospitals recognised by government, a State Government certificate was treated as sufficient recognition. The objection to import, as well as the confiscation and redemption fine, was unsustainable. Case-Laws Customs Wed, 23 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73739