https://www.taxtmi.com/caselaws?id=107802 Exemption under Notification No. 208/81-Cus. depended on strict compliance with the individual certification requirement that the imported goods were life-saving drugs, medicines, equipment, accessories or spare parts. A certificate stating only that the lyophiliser was usually required for manufacture of sera and vaccines did not establish that the freeze dryer itself was life-saving equipment. The certification condition was therefore not satisfied, and the denial of exemption was upheld. en-us Thu, 28 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107802 Exemption under Notification No. 208/81-Cus. depended on strict compliance with the individual certification requirement that the imported goods were life-saving drugs, medicines, equipment, accessories or spare parts. A certificate stating only that the lyophiliser was usually required for manufacture of sera and vaccines did not establish that the freeze dryer itself was life-saving equipment. The certification condition was therefore not satisfied, and the denial of exemption was upheld. Case-Laws Customs Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107802