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2008 (5) TMI 37 - SUPREME COURTMedical equipment imported for specified purposes, was exempted from the payment of customs duty – equipment was not properly utilized as per conditions of exemption notifications - non-submission of the information in the prescribed format - large scale misuse of the medical equipment – appellant was rightly refused the installation certificate for the imported medical equipment - it is essential that the authorities regulatory monitor the use of the equipment – assessee’s appeal dismissed
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