https://www.taxtmi.com/caselaws?id=92751 Exemption under Notification No. 64/88-Cus. extended to medical, surgical or diagnostic treatment institutions cannot be denied solely because a dental hospital does not provide inpatient treatment. The indoor-patient bed condition must be applied consistently with the nature of the institution and cannot defeat exemption for facilities not designed for hospitalisation. Evidence of free treatment for outdoor patients required proper examination, and the installation certificate was relevant supporting proof. The adverse order was set aside and the matter remitted for fresh adjudication on exemption entitlement and the available evidence. en-us Thu, 23 Sep 1999 00:00:00 +0530 Fri, 04 Nov 2011 17:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92751 Exemption under Notification No. 64/88-Cus. extended to medical, surgical or diagnostic treatment institutions cannot be denied solely because a dental hospital does not provide inpatient treatment. The indoor-patient bed condition must be applied consistently with the nature of the institution and cannot defeat exemption for facilities not designed for hospitalisation. Evidence of free treatment for outdoor patients required proper examination, and the installation certificate was relevant supporting proof. The adverse order was set aside and the matter remitted for fresh adjudication on exemption entitlement and the available evidence. Case-Laws Customs Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92751