https://www.taxtmi.com/caselaws?id=91790 Customs duty exemption for computerised treadmills applies where the imported equipment contains an in-built microprocessor regulating speed, storing user data and operating pre-programmed courses. Neither linkage to an ECG machine nor exclusive use for medical diagnostics is required, as those conditions are absent from the exemption notification. Reading such unstated restrictions into the exemption would be impermissible. The imported treadmill therefore qualified as a computerised treadmill and was entitled to the customs duty exemption. en-us Wed, 05 May 1999 00:00:00 +0530 Thu, 20 Oct 2011 18:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91790 Customs duty exemption for computerised treadmills applies where the imported equipment contains an in-built microprocessor regulating speed, storing user data and operating pre-programmed courses. Neither linkage to an ECG machine nor exclusive use for medical diagnostics is required, as those conditions are absent from the exemption notification. Reading such unstated restrictions into the exemption would be impermissible. The imported treadmill therefore qualified as a computerised treadmill and was entitled to the customs duty exemption. Case-Laws Customs Wed, 05 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91790