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2017 (11) TMI 166 - CESTAT BANGALOREBenefit of N/N. 64/88 Cus. dated 01.03.1988 - import of CT Scanner (duty free import) - non-fulfillment of condition of Notification - burden to prove - Held that: - instead of contesting the factual finding recorded by the original authority regarding treatment of outpatients as well as inpatient in terms of the said notification, the appellant simply questioned the findings without any supporting evidences. It is necessary for the appellant to avail additional concession to establish that such condition has been duly fulfilled. It is not for the Revenue to establish that the appellant did not fulfill such conditions. In the absence of any record to substantiate the fulfillment of the condition, the original authority is correct in arriving at the conclusion therein - appeal dismissed - decided against appellant.
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