https://www.taxtmi.com/article/detailed?id=16820 Exemption under Notification No. 65/88-Cus. for imported medical equipment is conditional and depends on continuing compliance with post-import obligations intended to benefit economically weaker sections. Once the DGHS cancelled the Customs Duty Exemption Certificates for non-fulfilment of those obligations, the hospital ceased to remain entitled to the exemption, and substantial compliance was not accepted in the absence of convincing proof. The Tribunal also rejected alternative exemption claims where the components were imported separately or where the goods were specifically excluded. en-us Thu, 02 Jul 2026 08:08:08 +0530 Thu, 02 Jul 2026 08:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16820 Exemption under Notification No. 65/88-Cus. for imported medical equipment is conditional and depends on continuing compliance with post-import obligations intended to benefit economically weaker sections. Once the DGHS cancelled the Customs Duty Exemption Certificates for non-fulfilment of those obligations, the hospital ceased to remain entitled to the exemption, and substantial compliance was not accepted in the absence of convincing proof. The Tribunal also rejected alternative exemption claims where the components were imported separately or where the goods were specifically excluded. Articles Customs - Import - Export - SEZ Thu, 02 Jul 2026 08:08:08 +0530 https://www.taxtmi.com/article/detailed?id=16820