Imports by Hospitals - Eligibility for the benefits of exemption under Notfn. No.l52/94-Cus. (Previously 70/81) - Clarification

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....of Finance (Department of Revenue) New Delhi Subject : Imports by Hospitals - Eligibility for the benefits of exemption under Notfn. No.l52/94-Cus. (Previously 70/81) - Clarification - Reg. Kind reference is invited to the provisions of Notfn. No. 152/94 or 70/81-Cus., whereby scientific and technical instruments imported by Research Institutions, not engaged in commercial activities are....

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....is also not convinced that the activities of such hospitals are of non-commercial nature, though it has been pleaded that the hospital runs on charities, without any concept of profits and that the charges collected are ploughed back into running the hospital. Accordingly, to make it sure and obvious, an exclusion has also been built into the said notification w.e.f. 1-3-1994, vide amending Notfn....