https://www.taxtmi.com/caselaws?id=110531 A diagnostic centre importing medical equipment was held not to qualify for exemption under Notification No. 64/88-Cus. because it did not answer the description of a hospital. The Tribunal followed the earlier binding view that a diagnostic centre is outside the scope of "hospital" for this notification. It also found that the centre had no indoor patient treatment facility, no beds were available, and the record did not rebut the adjudicating authority's findings. The withdrawal of the relevant certificates on the same basis further supported denial of the exemption. en-us Wed, 22 Oct 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110531 A diagnostic centre importing medical equipment was held not to qualify for exemption under Notification No. 64/88-Cus. because it did not answer the description of a hospital. The Tribunal followed the earlier binding view that a diagnostic centre is outside the scope of "hospital" for this notification. It also found that the centre had no indoor patient treatment facility, no beds were available, and the record did not rebut the adjudicating authority's findings. The withdrawal of the relevant certificates on the same basis further supported denial of the exemption. Case-Laws Customs Wed, 22 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110531