Customs Duty Exemption Upheld for Medical Imports: Evidence Required to Disprove 40% Free Treatment Record.

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Full Text of the Document

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....Benefit of exemption form customs duty on imports for medical purpose - discarding of record must not be based on supposition but on hard facts. The data of patients furnished indicates that 40% of the patients have been accorded free treatment and, in the absence of contrary evidence, there is no ground to hold that appellant had failed to fulfill this condition.....