https://www.taxtmi.com/caselaws?id=74681 Rule 4 of the Transfer of Residence Rules, 1978 permits duty-free import of equipment ordinarily required by a highly qualified doctor returning to India for permanent settlement, provided the other conditions are met. The text states that a postgraduate doctor who had worked abroad for the required period qualified for the exemption, and that "ordinarily required" does not mean daily or almost daily use. An ECG machine used as a diagnostic aid in treating chest pain was treated as within the rule. Ancillary demurrage relief was also indicated, to the extent such charges were leviable under the Customs Act. en-us Fri, 06 Feb 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74681 Rule 4 of the Transfer of Residence Rules, 1978 permits duty-free import of equipment ordinarily required by a highly qualified doctor returning to India for permanent settlement, provided the other conditions are met. The text states that a postgraduate doctor who had worked abroad for the required period qualified for the exemption, and that "ordinarily required" does not mean daily or almost daily use. An ECG machine used as a diagnostic aid in treating chest pain was treated as within the rule. Ancillary demurrage relief was also indicated, to the extent such charges were leviable under the Customs Act. Case-Laws Customs Fri, 06 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74681