https://www.taxtmi.com/caselaws?id=93802 The Tribunal ruled in favor of the appellants, finding them eligible for the exemption under Notification No. 64/88-Cus. It held that the conditions for certificates regarding installation of equipment and hospital functioning did not apply to certain hospital categories and that the bond requirement was not applicable to existing hospitals. The decision emphasized the fulfillment of obligations related to patient treatment post-importation, distinguishing the case from others requiring ongoing monitoring. The appeal was allowed, overturning the duty demand, interest, and penalty imposed by the Adjudicating Authority and granting the appellants the benefit of the exemption for the imported medical equipment. en-us Wed, 02 Aug 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93802 The Tribunal ruled in favor of the appellants, finding them eligible for the exemption under Notification No. 64/88-Cus. It held that the conditions for certificates regarding installation of equipment and hospital functioning did not apply to certain hospital categories and that the bond requirement was not applicable to existing hospitals. The decision emphasized the fulfillment of obligations related to patient treatment post-importation, distinguishing the case from others requiring ongoing monitoring. The appeal was allowed, overturning the duty demand, interest, and penalty imposed by the Adjudicating Authority and granting the appellants the benefit of the exemption for the imported medical equipment. Case-Laws Customs Wed, 02 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93802