https://www.taxtmi.com/caselaws?id=166082 A general eligibility certificate stating that an institution is charitable, non-profit, and provides treatment without discrimination can satisfy the conditions of a customs exemption notification when it relates to the institution as such. The certificate need not be tied to a specific invoice or individual item if the imported goods are otherwise covered by the duty exemption certificate. Here, the disputed 12 mm Slimn Trocar and Cannula was found to fall within the covered items, and the goods in the Bill of Entry matched the exemption certificate. The exemption objection therefore failed, and consequential relief followed for re-assessment under the notification. en-us Tue, 26 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 14:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166082 A general eligibility certificate stating that an institution is charitable, non-profit, and provides treatment without discrimination can satisfy the conditions of a customs exemption notification when it relates to the institution as such. The certificate need not be tied to a specific invoice or individual item if the imported goods are otherwise covered by the duty exemption certificate. Here, the disputed 12 mm Slimn Trocar and Cannula was found to fall within the covered items, and the goods in the Bill of Entry matched the exemption certificate. The exemption objection therefore failed, and consequential relief followed for re-assessment under the notification. Case-Laws Customs Tue, 26 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166082