Section 3
SECTION 3. The reduction herein allowed shall only cover importations of hospital/medical equipment, machinery, implements and supplies included in the list above which are directly and actually needed and will be used exclusively in the treatment and care of the sick by the hospital-importer as certified to by the Department of Health, Shipping documents covering the importation shall be in the name of the hospital-importer to whom the goods shall be directly delivered by customs authorities.