https://www.taxtmi.com/caselaws?id=82386 Notification No. 64/88-Cus was applied to hospital equipment imported for a hospital under establishment, with paragraph 4 treated as governing hospitals not yet functioning and provisos (b) to (d) as the relevant compliance route. The delayed production of the essentiality certificate after clearance did not by itself defeat the exemption where the importer had already informed Customs of the exemption claim and had initiated the certificate process before clearance. The late filing was treated as a procedural defect, not a substantive failure, so the exemption and refund claim remained available when the notification's substantive conditions were otherwise met. en-us Thu, 15 Oct 1992 00:00:00 +0530 Mon, 04 Jul 2011 17:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82386 Notification No. 64/88-Cus was applied to hospital equipment imported for a hospital under establishment, with paragraph 4 treated as governing hospitals not yet functioning and provisos (b) to (d) as the relevant compliance route. The delayed production of the essentiality certificate after clearance did not by itself defeat the exemption where the importer had already informed Customs of the exemption claim and had initiated the certificate process before clearance. The late filing was treated as a procedural defect, not a substantive failure, so the exemption and refund claim remained available when the notification's substantive conditions were otherwise met. Case-Laws Customs Thu, 15 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82386