https://www.taxtmi.com/caselaws?id=96356 An exemption notification for medical equipment was interpreted to cover a diagnostic centre even though it had no indoor hospital beds, because the decisive factor was the nature of the medical institution and its use of the imported equipment. The installation-certificate condition was treated as relevant only where the hospital or institution was still being established; if the centre was already in existence before import, the condition would not bar the benefit. The denial of exemption was set aside, and the matter was remitted for verification of the unresolved factual question on the centre's date of existence. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96356 An exemption notification for medical equipment was interpreted to cover a diagnostic centre even though it had no indoor hospital beds, because the decisive factor was the nature of the medical institution and its use of the imported equipment. The installation-certificate condition was treated as relevant only where the hospital or institution was still being established; if the centre was already in existence before import, the condition would not bar the benefit. The denial of exemption was set aside, and the matter was remitted for verification of the unresolved factual question on the centre's date of existence. Case-Laws Customs Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96356