https://www.taxtmi.com/caselaws?id=95371 A diagnostic centre importing an impedance audiometer was held to fall within Notification No. 64/80-Cus. The requirement relating to reservation of beds for free inpatient medical, surgical or diagnostic treatment was construed so as not to exclude diagnostic centres merely because they lacked indoor treatment facilities. As the equipment was used for diagnosis and treatment or surgery was only recommended where necessary, the centre satisfied the notification's object. On that construction, the exemption applied and the consequential penalty under Section 112 could not be sustained. en-us Mon, 08 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95371 A diagnostic centre importing an impedance audiometer was held to fall within Notification No. 64/80-Cus. The requirement relating to reservation of beds for free inpatient medical, surgical or diagnostic treatment was construed so as not to exclude diagnostic centres merely because they lacked indoor treatment facilities. As the equipment was used for diagnosis and treatment or surgery was only recommended where necessary, the centre satisfied the notification's object. On that construction, the exemption applied and the consequential penalty under Section 112 could not be sustained. Case-Laws Central Excise Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95371