Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Import of hospital equipments - import by third party - In any ...


Hospital Equipment Import Exemption Granted as Conditions Met; No Revenue Claim Against Government Hospital Use.

February 5, 2015

Case Laws     Customs     AT

Import of hospital equipments - import by third party - In any case it is not the case of the Revenue that the equipments imported have not been used by the Government hospitals and conditions of end use have been followed in any manner - benefit of exemption allowed - AT

View Source

 


 

You may also like:

  1. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

  2. BCom clarifies dual benefits under IGCR Rules 2022 and MOOWR scheme. MOOWR units can simultaneously avail IGCR exemption with duty deferment, provided they comply with...

  3. Withdrawal of benefit of exemption granted to the petitioners/hospitals from payment of customs duty for the imported medical equipments, apparatus etc. - the writ...

  4. Seeking grant of permission to export of rice - Ban on export of non-basmati white rice - Non-fulfilment of the conditions entitling it to an exemption - The High Court...

  5. The case involves a dispute over whether imported goods qualify as 'Capital Goods' for exemption under a customs notification. The Revenue alleged that the imports did...

  6. Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

  7. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

  8. The importer imported consignments of "Ground Colemanite (B2O3 40%) Natural Boron Ore" and claimed exemption from basic customs duty under relevant notifications. The...

  9. Refund claim for interest paid along with IGST was rejected due to non-fulfillment of pre-import conditions for goods imported under Advance Authorizations. Initially,...

  10. Assessee's claim for exemption u/s 10(35) was rejected by CPC while processing return u/s 143(1)(a), which attained finality as assessee failed to challenge it before...

  11. This instruction revises the list of high-end and high-value used/refurbished medical equipment, other than critical care medical equipment, that can be imported into...

  12. Concessional rate of duty - import of hospital equipment - There is nothing in this notification which requires the accessories or spare parts to be imported along with...

  13. Classification of goods - rate of tax - sales of certain equipment treated as hospital equipment or hospital furniture instead of treating them as medical equipment -...

  14. Classification of imported goods - Wireless Access Points [WAP] - Imported WAP is a networking equipment working in LAN connecting Wi-fi enabled devices such as laptops,...

  15. This trade notice clarifies the procedure for import/re-import of "Exhibits and Samples" for demo, display, exhibition, and participation in fairs or events in India or...

 

Quick Updates:Latest Updates