https://www.taxtmi.com/circulars?id=5966 The research-institution import duty exemption under Notification No.152/94 (formerly 70/81) does not extend to hospitals that render chargeable medical services; an amendment (Notification No.93/94-Cus.) expressly excludes hospitals by inclusive definition effective 1-3-1994, and the exclusion applies regardless of any research activities, with duty recovery directed where the exemption was wrongly granted. en-us Mon, 19 Sep 1994 00:00:00 +0530 Mon, 29 Jun 2009 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5966 The research-institution import duty exemption under Notification No.152/94 (formerly 70/81) does not extend to hospitals that render chargeable medical services; an amendment (Notification No.93/94-Cus.) expressly excludes hospitals by inclusive definition effective 1-3-1994, and the exclusion applies regardless of any research activities, with duty recovery directed where the exemption was wrongly granted. Circulars Customs Mon, 19 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5966