https://www.taxtmi.com/caselaws?id=120959 The appeal was dismissed by the Appellate Tribunal CESTAT, CHENNAI, regarding the interpretation of Customs Notification No. 64/88 for duty exemption on imported medical equipment. The Tribunal upheld the Commissioner's decision that the hospital did not meet the specified conditions for duty exemption, leading to a demand for duty payment and confiscation of goods. The penalty imposed was reduced due to excessive quantum, but the overall decision was sustained, emphasizing the continuing liability of hospitals to comply with notification conditions even after its rescission. en-us Mon, 12 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 16:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120959 The appeal was dismissed by the Appellate Tribunal CESTAT, CHENNAI, regarding the interpretation of Customs Notification No. 64/88 for duty exemption on imported medical equipment. The Tribunal upheld the Commissioner's decision that the hospital did not meet the specified conditions for duty exemption, leading to a demand for duty payment and confiscation of goods. The penalty imposed was reduced due to excessive quantum, but the overall decision was sustained, emphasizing the continuing liability of hospitals to comply with notification conditions even after its rescission. Case-Laws Customs Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120959