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2012 (6) TMI 6 - BOMBAY HIGH COURT Exemption Notification - categorization - duty free import of medical diagnostic equipment - Petitioner failed to fulfil the continuous obligation – authority has proceeded to reject the application for re-categorization in category 1 instead of category 2 for the reason that the Petitioner had initially been categorized in category 2 - Deputy Director General has observed that the Petitioner has never been approved as a charitable hospital either by the DGHS or the Union Ministry of Health and ... ... ...
2006 (4) TMI 137 - BOMBAY HIGH COURT Demand of duty on confiscated goods - Option to redeem the goods in lieu of confiscation - Scope of Section 125 - import of medical equipment - Notification No. 64/88-cus - Breach of condition of Notification - Confiscation of goods - Imposition of penalty - Whether redemption of confiscated Goods by the Importer is a pre-requisite to payment of Demand Duty, when equipments are imported without payment of Customs duty ? - HELD THAT:- It is well established in law that the taxing statutes have to... ... ...
2003 (1) TMI 399 - CEGAT, BANGALORE S/Shri G.A. Brahma Deva, S.S. Sekhon, JJ.
REPRESENTED BY : S/Shri Lakshmikumaran and B.V. Kumar, Advocates, for the Appellant.
Smt. Radha Arun, SDR, for the Respondent.
[Order per : S.S. Sekhon, Member (T)]. -
M/s. Lucky Exports, New Delhi (hereinafter referred to as M/s LEND), a Partnership firm, is engaged in the export of medicines, engineering goods, medical equipment and agro products. As a Government recognized Export House, they execute export orders mainly to Russia. The present dis... ... ...
Effective rates of Standard and Additional duty for goods falling under Chapters 1 to 99 The Central Government of India, under the Customs Act, 1962, has issued a notification exempting certain goods from customs duties. This exemption applies to goods listed under Chapters 1 to 99 of the Customs Tariff Act, 1975. The notification outlines specific goods, their descriptions, applicable standard and additional duty rates, and conditions for exemption. Goods range from livestock, planting materials, and edible oils to medical equipment, aircraft parts, and machinery for various industries. Conditions for exemption include usage restrictions, certification requirements, and adherence to specific import procedures. The notification aims to promote public interest by reducing import costs on essential goods.
2009 (4) TMI 172 - CESTAT, CHENNAI Imported medical equipments availing benefit of the Notification No. 64/88-Cus. - failed to satisfy the conditions of the Notification No. 64/88-Cus – the hospital failed to provide free treatment to an average of 40% OPD patients as required in the said Notification. - the DGHS vide their letter dated 30-11-2000 withdrew the Customs Duty Exemption Certificate (CDEC) granted to the hospital. - once the DGHS had withdrawn the CDEC, the hospital became disentitled to the benefit of the Notificatio... ... ...
2005 (10) TMI 112 - CESTAT, MUMBAI Demand - Confiscation of medical equipments, spares and accessories - wilful misstatements for obtaining customs duty exemption certificates - Non-fulfilment of the conditions of the Notification No. 64/88 - Exemption/Recovery - Redemption fine - HELD THAT:- We note that the impugned notification has not provided for obtaining any bond or bank guarantee for recovery of duty in the event of failure to fulfil the conditions of free treatment. However, it is the prerogative of the Government to gra... ... ...
2007 (2) TMI 412 - CESTAT, CHENNAI S/Shri P.G. Chacko, P. Karthikeyan, JJ.
REPRESENTED BY : Mohd. Ismail, Advocate, for the Appellant.
Smt. R. Bhagyadevi, SDR, for the Respondent.
[Order per : P.G. Chacko, Member (J)]. -
The appellants had imported one set of Hitachi Whole Body CT Scanner and accessories thereof and cleared the same under Bill of Entry dated 17-8-1992 without payment of duty in terms of Customs Notification No. 64/88 dated 1-3-1988. The clearance of the goods was obtained on the strength of Customs Duty... ... ...
2012 (7) TMI 6 - CESTAT, NEW DELHI Exemption under Notification No. 64/88-Cus – pre-condition – Held that:- Appellant during 1995 and 1996 have failed to meet their obligation of treating at least 40% OPD patients free - obligation to treat at least 40% OPD patients and all indoor poor patients free and reserving at least 10% of the beds for this purpose is a continuing obligation and an integral part of the condition subject to which the exemption under Notification No. 64/88-Cus had been granted, the appellant, on account of th... ... ...
2003 (6) TMI 153 - CESTAT, KOLKATA Smt. Archana Wadhwa, Member (J) and Shri C. Satapathy, Member (T)
[Order per : C. Satapathy, Member (T)]. - Heard both sides. The impugned order dated 23-4-2001 (despatched on 15-6-2001) holds the MRI equipment imported duty free under Notification No. 64/88-Cus., dated 1-3-1988 liable to confiscation under Section 111(o) of the Customs Act, 1962 and allows redemption of the same on payment of a fine of Rs. 50 Lakhs in addition to levying customs duty amounting to Rs. 63,02,542/-.... ... ...
2012 (10) TMI 114 - Gujarat High Court Public charitable trust in process of establishing Hospital - rejection of request of the petitioner to categorise it under Category-1 of the Customs Notification No.64/1988 and for issuance of installation certificate - seizure without intimation of equipment imported in accordance with the exemption granted under Customs Notification No.64/1988 dated 1st March, 1988 - Held that:- Petitioner was granted exemption under Category-4 which is in respect of a hospital which is in the process of bein... ... ...
2019 (11) TMI 1337 - CESTAT HYDERABAD Benefit of nil rate of duty as per N/N. 64/88 dated 01.03.1988 - appellant submits that provisions of Section 28AB and Section 114A of the Customs Act 1962 were not on the Statute book at the time of import - HELD THAT:- There is no doubt that the appellant have not been issued an installation certificate by the DGHS and the exemption certificate has also been cancelled. Therefore, they have not fulfilled the conditions of Notification No. 64/88. This Notification gives exemption to hospital equ... ... ...
2018 (3) TMI 1146 - KARNATAKA HIGH COURT Revocation of Customs Duty Exemption Certificate (CDEC) - non-compliance with the conditions of the N/N. 64/88-Cus. dated 01.03.1988 - petitioner is a charitable institution - Held that: - The said Authority has neither considered the fact that the petitioner-Institution is a Charitable Hospital nor it has considered the fact that the equipments in question were for a limited purpose and limited period. The N/N. 64/88-Cus. dated 01.03.1988 itself does not stipulate any consequence of loss of exe... ... ...
Benefit of Notification No.64/88-Cus - medical equipment imported without payment of duty on the basis of customs duty exemption certificate issued by DGHS - The said exemption certificate was withdrawn by DGHS vide letter dated 30.8.2000 for non-fulfilment of the conditions of grant thereof - exemption rightly denied - AT
2015 (4) TMI 309 - CESTAT MUMBAI Rejection of rectification of mistake - benefit of notification No. 64/88-Cus - violation of the post importation condition - Held that:- there is no error apparent on the face of the record in respect of order dated 17-09-2014 passed by us. It is a settled position in law as held by the hon ble Apex Court in R D C Concrete (India) Pvt. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA ] re-appreciation of evidence on a debatable point cannot be said to rectification of mistake apparent on record. ... ... ...
Effective Rate of Duty on goods of Chapter 83 to Chapter 93 The notification establishes the effective rate of duty on goods classified under Chapters 83 to 93 of the Central Excise Tariff, as per the Central Excise Act, 1944. It exempts specified excisable goods from duties exceeding the amounts calculated at specified rates, subject to conditions outlined in the annexure. The notification, effective from March 1, 2006, was later superseded by Notification No. 12/2012-CE on March 17, 2012. It includes detailed tables listing goods, applicable duty rates, and conditions for exemptions, covering a wide range of products from machinery to vehicles and medical equipment.
1996 (12) TMI 51 - Supreme Court Whether a Diagnostic Centre is entitled to seek for issuance of a certificate to enable it to import equipments without payment of customs duty? Whether in the facts and circumstances of the present case more particularly in the absence of any denial of the allegations made by the appellant it is possible for the Court to come to the conclusion that there has been a discriminatory treatment between appellant and person similarly situated, and if so, whether there is any nexus for the same? Wheth... ... ...
1984 (8) TMI 317 - CEGAT NEW DELHI The tribunal upheld the Collector's decision with modifications, reducing fines and penalties imposed on the appellants. The Fiber Light Operating Microscopes were not classified as endoscopic equipment, and duty exemption under Notification No. 17/79 was denied due to discrepancies in proforma invoices and exemption certificates. The import was deemed unauthorized, leading to justified confiscation of the goods.
2005 (11) TMI 357 - CESTAT, BANGALORE Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ.
REPRESENTED BY : Shri K.S. Reddy, JDR, for the Appellant.
None, for the Respondent.
[Order per : T.K. Jayaraman, Member (T)]. -
This is an appeal filed by the Revenue against the Order-in-Appeal No. 153/2003-Cus., dated 11-4-2003 passed by the Commissioner of Customs (Appeals), Bangalore.
2. The brief facts of the case are as follows :-
The Respondents imported Black & White Thermal Printers for medical use. Initially the importer/respondents... ... ...
2002 (6) TMI 527 - ANDHRA PRADESH HIGH COURT Bilal Nazki and S. Ananda Reddy, JJ.
REPRESENTED BY : S/Shri K. Sudhakara Babu, T. Acharya, A. Narasimha Reddy and C.V. Mohan Reddy, Advocates for the Petitioner.
Shri C.V. Ramulu, CGSC, for the Respondent.
[Order]. -
These writ petitions were taken together for hearing and are disposed of by this common order.
2. W.P. No. 1544 of 1998 has been filed by Medwin Hospital challenging an order dated 25-11-1997 withdrawing the exemption granted in respect of the customs duty. The main... ... ...
ANNEXURE The various conditions under which importers can receive exemptions from customs duties on specific goods. These exemptions are contingent upon fulfilling certain criteria, such as holding appropriate certificates, using the goods for specified purposes, or adhering to specific import procedures. Conditions include requirements for goods used in agriculture, manufacturing, healthcare, and other industries. Importers may need to provide declarations, certificates from relevant authorities, or undertakings to ensure compliance. The exemptions cover a wide range of goods, including raw materials, machinery, medical equipment, and items for specific industries, with each exemption tailored to the intended use and regulatory compliance.
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