https://www.taxtmi.com/caselaws?id=86655 Notification No. 63/88-Customs was held applicable to Foley's Catheter imported for supply to a government hospital, because the prescribed certificate and hospital endorsement showed the goods were meant for hospital use and the exemption was not limited to direct imports by the hospital. The item was also not excluded as a consumable, since consumables were understood in their ordinary sense as items used up in the course of use or manufacture, and Foley's Catheter had been treated as life-saving equipment rather than a mere disposable article. The denial of exemption was therefore set aside and the appeal succeeded. en-us Tue, 25 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86655 Notification No. 63/88-Customs was held applicable to Foley's Catheter imported for supply to a government hospital, because the prescribed certificate and hospital endorsement showed the goods were meant for hospital use and the exemption was not limited to direct imports by the hospital. The item was also not excluded as a consumable, since consumables were understood in their ordinary sense as items used up in the course of use or manufacture, and Foley's Catheter had been treated as life-saving equipment rather than a mere disposable article. The denial of exemption was therefore set aside and the appeal succeeded. Case-Laws Customs Tue, 25 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86655