https://www.taxtmi.com/caselaws?id=52047 A diagnostic centre did not qualify as a hospital for exemption under Notification No. 64/88-Cus. because it was not equipped to treat inpatients or outpatients, and the associated hospital had effectively ceased functioning. The decline in free medical check-up activity and withdrawal of the exemption certificate by the health authority meant the importer no longer satisfied the notification conditions. On that basis, the imported CT scanner was liable to confiscation for breach of the exemption terms, and the redemption fine was not shown to be excessive. en-us Tue, 05 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 13:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52047 A diagnostic centre did not qualify as a hospital for exemption under Notification No. 64/88-Cus. because it was not equipped to treat inpatients or outpatients, and the associated hospital had effectively ceased functioning. The decline in free medical check-up activity and withdrawal of the exemption certificate by the health authority meant the importer no longer satisfied the notification conditions. On that basis, the imported CT scanner was liable to confiscation for breach of the exemption terms, and the redemption fine was not shown to be excessive. Case-Laws Customs Tue, 05 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52047