https://www.taxtmi.com/caselaws?id=252306 The notification's inclusive definition of "Hospital" was wide enough to cover a diagnostic centre because it expressly extended to institutions, centres, trusts, societies, laboratories, clinics and maternity homes rendering medical, surgical or diagnostic treatment. However, exemption under the notification depended on satisfaction of its conditions, and the benefit could not continue once the DGHS exemption certificate was withdrawn. As the withdrawal was not effectively challenged, the foundation for the customs exemption ceased to exist and the customs duty demand remained sustainable. en-us Thu, 31 Jul 2014 00:00:00 +0530 Fri, 21 Nov 2014 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252306 The notification's inclusive definition of "Hospital" was wide enough to cover a diagnostic centre because it expressly extended to institutions, centres, trusts, societies, laboratories, clinics and maternity homes rendering medical, surgical or diagnostic treatment. However, exemption under the notification depended on satisfaction of its conditions, and the benefit could not continue once the DGHS exemption certificate was withdrawn. As the withdrawal was not effectively challenged, the foundation for the customs exemption ceased to exist and the customs duty demand remained sustainable. Case-Laws Customs Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252306