https://www.taxtmi.com/caselaws?id=49983 Interpretation of Notification No. 23/98-Customs turned on whether a CCD medical video camera fitted with sinoscopes satisfied the specified use requirement. The authorities found no material showing the imported camera was merely a general-purpose endoscopic device, and the notification did not contain restrictive words such as "only", "exclusively" or "entirely". On that basis, possible alternative applications of the camera did not by themselves defeat the exemption where the specified use was otherwise established. The exemption was therefore treated as available and the restrictive denial of benefit as unsustainable. en-us Fri, 24 Mar 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49983 Interpretation of Notification No. 23/98-Customs turned on whether a CCD medical video camera fitted with sinoscopes satisfied the specified use requirement. The authorities found no material showing the imported camera was merely a general-purpose endoscopic device, and the notification did not contain restrictive words such as "only", "exclusively" or "entirely". On that basis, possible alternative applications of the camera did not by themselves defeat the exemption where the specified use was otherwise established. The exemption was therefore treated as available and the restrictive denial of benefit as unsustainable. Case-Laws Customs Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49983