Updates Of the Day 1.Transshipment of goods without charging duty: The fact that the goods cleared under transshipment permit are required for the intended purpose is clear from the facts that the essentiality certificate has been issued. Whether it is issued under Notification No. 17/2001 or 21/2002 is immaterial, benefit of notification cannot be denied – Tribunal. [M/s Frontier Aban Drilling (India) Ltd. vs Commissioner of Customs, Mumbai - 2016 (2) TMI 358 - CESTAT MUMBAI] 2.Import of medical equipment: As per the technical definition "Gastro Intestinal Video Endoscope", it is nothing but Gastroscope using video technology. The present equipment is based on wireless capsule and which covers not only throat but also entire gastro intestinal tract. Benefit of exemption allowed. – Tribunal. [Commissioner of Customs (Airport) Chennai vs Vishal Surgical Equipment Co. (P) Ltd. - 2016 (2) TMI 356 - CESTAT CHENNAI] 3.Admissibility of credit of service tax paid on input servi