https://www.taxtmi.com/caselaws?id=91790 The exemption for "computerised treadmills" under Notification No. 65/88-Cus. was applied to equipment shown by its owner's manual to have an in-built microprocessor that regulated speed, stored user data and ran pre-programmed courses. The note explains that no further requirement, such as linkage with an ECG machine or exclusive use for medical diagnostics, could be read into the notification when the text did not say so. On that basis, the imported treadmill was treated as a computerised treadmill and eligible for customs duty exemption, and the lower authority's contrary view was rejected. 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 The exemption for "computerised treadmills" under Notification No. 65/88-Cus. was applied to equipment shown by its owner's manual to have an in-built microprocessor that regulated speed, stored user data and ran pre-programmed courses. The note explains that no further requirement, such as linkage with an ECG machine or exclusive use for medical diagnostics, could be read into the notification when the text did not say so. On that basis, the imported treadmill was treated as a computerised treadmill and eligible for customs duty exemption, and the lower authority's contrary view was rejected. Case-Laws Customs Wed, 05 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91790