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Import of Medical Equipment Not Exempt Under Notification No. 64/88-Cus; Goods Confiscated u/s 111(o) of Customs Act.
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....Import of medical equipments duty free - Since the conditions of exemption notification are not fulfilled by the Appellant the benefit of exemption Notification No 64/88-Cus is not admissible to them and accordingly the goods are liable for confiscation under section 111(0) of the Customs Act, 1962....