https://www.taxtmi.com/caselaws?id=110461 Imported CCD camera qualified for exemption under Notification No. 23/98-Cus. because catalogue material and certificates from ENT specialists and medical institutions showed it was meant for use in synoscopy. The Tribunal accepted that documentary and expert evidence established the notified use, and followed an earlier identical decision. Exemption could not be denied merely because the same instrument was also capable of another function, such as endoscopy, when its eligible use was proved. The departmental appeal therefore failed and the exemption benefit remained available. en-us Fri, 09 Jan 2004 00:00:00 +0530 Mon, 16 Apr 2012 18:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110461 Imported CCD camera qualified for exemption under Notification No. 23/98-Cus. because catalogue material and certificates from ENT specialists and medical institutions showed it was meant for use in synoscopy. The Tribunal accepted that documentary and expert evidence established the notified use, and followed an earlier identical decision. Exemption could not be denied merely because the same instrument was also capable of another function, such as endoscopy, when its eligible use was proved. The departmental appeal therefore failed and the exemption benefit remained available. Case-Laws Customs Fri, 09 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110461