https://www.taxtmi.com/caselaws?id=256177 Hospital equipment imported by a person other than the hospital remained eligible for exemption under Sl. No. 362 of Notification No. 21/2002-Customs read with Condition No. 77, provided the prescribed certificate was produced and the hospital head certified that the equipment was meant for use in the hospital and was essential for its running or maintenance. The reference to the "importer" in the condition showed that import by a non-hospital entity was not excluded. The notification did not support a restrictive reading, and satisfaction of the documentary conditions preserved the exemption. en-us Wed, 12 Feb 2014 00:00:00 +0530 Thu, 05 Feb 2015 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256177 Hospital equipment imported by a person other than the hospital remained eligible for exemption under Sl. No. 362 of Notification No. 21/2002-Customs read with Condition No. 77, provided the prescribed certificate was produced and the hospital head certified that the equipment was meant for use in the hospital and was essential for its running or maintenance. The reference to the "importer" in the condition showed that import by a non-hospital entity was not excluded. The notification did not support a restrictive reading, and satisfaction of the documentary conditions preserved the exemption. Case-Laws Customs Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256177