Dr.B.N.Hospital & N.Hospital ... vs Commissioner Of Customs, Mumbai

The Supreme Court granted leave and addressed the exemption from customs duty for hospital equipment under Notification No 64 of 1988, issued under Section 25 of the Customs Act, 1962. The Court emphasized that the exemption applies to equipment necessary for hospitals certified by the Ministry of Health and Family Welfare, provided they meet specific criteria, including non-profit operation and free treatment for a certain percentage of patients. The judgment reinforces the importance of compliance with the conditions set forth in the notification for availing the exemption.