https://www.taxtmi.com/caselaws?id=195832 Imported hospital equipment and life-saving apparatus were treated as eligible for customs exemption where item-wise comparison showed functional equivalence with the goods described in the notifications. Literal differences in nomenclature did not defeat relief because the record showed the imported equipment, including accessories, matched the notified goods in essential character and use. On that basis, the lower appellate authority's grant of exemption was upheld and the department's objection based on wording differences was rejected. en-us Thu, 02 Feb 2012 00:00:00 +0530 Sat, 11 Nov 2017 12:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195832 Imported hospital equipment and life-saving apparatus were treated as eligible for customs exemption where item-wise comparison showed functional equivalence with the goods described in the notifications. Literal differences in nomenclature did not defeat relief because the record showed the imported equipment, including accessories, matched the notified goods in essential character and use. On that basis, the lower appellate authority's grant of exemption was upheld and the department's objection based on wording differences was rejected. Case-Laws Customs Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195832