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2010 (10) TMI 390 - CESTAT, MUMBAI Import of medical equipments - Exemption under Notification No. 64/88-Cus., dated 1-3-1988 - The learned Commissioner’s order is in adjudication of show-cause notice dated 10-9-1999 wherein it was alleged that the appellant had violated the post-importation conditions of Notification 64/88 ibid and hence liable to pay duty on the goods and be penalised for the offence of such violation - the effect of rescission of Notification No. 64/88-Cus. by Notification No. 99/94-Cus., dated 1-3-1994,conten... ... ...
2005 (3) TMI 236 - CESTAT, MUMBAI S/Shri S.S. Sekhon, Member (T) and T. Anjaneyulu, Member (J)
[Order per : S.S. Sekhon, Member (T)]. - Appellant is a Charitable Hospital providing Allopathic, Ayurvedic & Homeopathic treatments to patients irrespective of income levels. They are entitled to avail benefits of duty on imports of medical equipment under Notification No. 64/1988, dated 1-3-1988, after they obtain certificates of Custom duty exemption from the Director General of Health Services, Government of India. They im... ... ...
2004 (9) TMI 283 - CESTAT, NEW DELHI Ms. Jyoti Balasundaram, Vice-President and Shri V.K. Agrawal, Member (T)
[Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. Choithram Hospital & Research Centre, the issue involved is whether the benefit of Notification No. 64/88-Cus., dated 1-3-88 is available to the goods imported by them.
2. Shri A. Upadhyay, learned Advocate, submitted that the appellant is a Registered Charitable Trust and is running a hospital on no-profit no-loss basis; that they had importe... ... ...
2000 (5) TMI 766 - CEGAT, NEW DELHI S/Shri G.R. Sharma, A.C.C. Unni, JJ.
REPRESENTED BY : Shri R. Swaminathan, Consultant, for the Appellant.
Shri M.M. Dube, JDR, for the Respondent.
[Order per : A.C.C. Unni, Member (J)]. -
Commissioner of Customs, Air Cargo, New Delhi by order dated 30-9-1999 ordered confiscation under Section 111(o) of the Customs Act, 1962, seven items of hospital/medical equipment having a total assessable value of Rs. 19,31,075/- imported by the appellants. They were however, allowed to redeem the goods ... ... ...
1991 (3) TMI 260 - CEGAT, NEW DELHI S/Shri G. Sankaran, and S.L. Peeran, JJ.
REPRESENTED BY : Shri M. Jayaraman, S.D.R., for the Appellant.
Shri R. Ravichandran, Professor Radiation Physics, for the Respondent.
[Order per : G. Sankaran ]. -
M/s. Kidwai Memorial Institute of Oncology, Bangalore, imported a consignment of Caesium Pellets, a radioactive material used in the treatment of cancer. The Customs authorities at the Air Cargo Complex, Bangalore, released the goods free of duty in terms of Customs Notification No. 1... ... ...
2019 (2) TMI 612 - CESTAT MUMBAI Import of spares of medical equipments - benefit of N/N. 64/88-Cus dated 01.03.1988 - Customs Duty Exemption Certificate - Held that:- The issue is in relation to imports made through the port situated in the jurisdiction of Bombay High Court. Also the decision of Delhi High Court do not departs with the decision of Bombay High Court and hold that the conditions stipulated in the Notification No 64/88-Cus, cast a continuing post importation obligations on the importers. Only difference was on th... ... ...
2006 (1) TMI 422 - CESTAT, BANGALORE Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ.
REPRESENTED BY : Shri K.S. Bhatt, SDR, for the Appellant.
Shri B.V. Kumar, Advocate, for the Respondent.
[Order per : T.K. Jayaraman, Member (T)]. -
The DRI conducted certain investigations into the import of photometers by M/s. Dr. Reddy's Laboratories Ltd., Hyderabad (hereinafter referred to as 'Respondents') without payment of duty by declaring the same as "auto analysers" which are entitled for exemption vide Notification 20/99 dated 28-2-1... ... ...
2015 (4) TMI 771 - CESTAT NEW DELHI Benefit of Notification No.64/88-Cus. dated 1.3.88 - 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 - Scope of paragraph 1 and / or paragraph 2 - Held that:- For hospitals covered under paragraph 2 of the said Table if the duty exemption certificate is withdrawn by the DGHS, then on account o... ... ...
2006 (6) TMI 117 - BOMBAY HIGH COURT Hospital Equipment - Demand (Customs) - Powers Of Customs Authorities - confiscation of goods - seeking to recover duty u/s 125 - HELD THAT:- It is pertinent to note that the duty liability u/s 47 is on the importer, whereas, the duty liability u/s 125(2) is on the owner of the goods. This distinction is made by the legislature because once the goods are cleared u/s 47, there is every possibility that the goods may change hands. To obviate any difficulty in recovering duty payable on such goods,... ... ...
2003 (8) TMI 390 - CESTAT, CHENNAI S/Shri P.G. Chacko, Jeet Ram Kait, JJ.
REPRESENTED BY : Shri Venkateswara Rao, Advocate, for the Appellant.
Shri C. Mani, DR, for the Respondent.
[Order per : P.G. Chacko, Member (J) (Oral)]. -
The appellants had imported two medical equipments and cleared the same free of duty under Notification No. 64/88-Cus. vide Bills of Entry Nos. 44553 and 44555, dated 12-11-92. Such clearances were allowed on the basis of a Customs Duty Exemption Certificate (CDEC) produced from the Director General ... ... ...
1999 (11) TMI 86 - HIGH COURT OF KARNATAKA AT BANGALORE The Court allowed the writ appeal, setting aside the Single Judge's order and quashing the seizures of medical equipment, directing their release to the appellant. It was held that the seizure was unlawful as the exemption certificate had not been canceled, emphasizing that customs duty cannot be imposed without cancellation. The Court rejected the Department's reliance on previous judgments and highlighted the absence of notice or demand for customs duty. The Department was instructed to follow legal procedures for cancellation or duty demands. No costs were awarded in this matter.
2008 (5) TMI 37 - Supreme Court Medical equipment imported for specified purposes, was exempted from the payment of customs duty – equipment was not properly utilized as per conditions of exemption notifications - non-submission of the information in the prescribed format - large scale misuse of the medical equipment – appellant was rightly refused the installation certificate for the imported medical equipment - it is essential that the authorities regulatory monitor the use of the equipment – assessee’s appeal dismissed... ... ...
2007 (9) TMI 279 - HIGH COURT OF MADHYA PRADESH AT INDORE Appeal to Appellate Tribunal - Judicial discipline - Held that:- It is the duty of Tribunal while hearing appeal both on facts and law to take note of all possible issues arising out of controversy and in particular legal issues and then decide them keeping in view the relevant provisions of law and decided cases on the issue involved. In the first instance, effort must be to find out whether issue involved is decided by any decision of Supreme Court in any case. If so then by virtue of Article ... ... ...
1992 (10) TMI 199 - CEGAT, NEW DELHI Refund - Exemption to hospital equipment on production of essentiality certificate from Ministry of Health/D.G.H.S.... ... ...
2021 (5) TMI 742 - DELHI HIGH COURT Levy of IGST on oxygen concentrators - right to health and affordable treatment - Whether the State s action, of imposing IGST on oxygen concentrators, which were directly imported by individuals, albeit free of cost, without the aid of a canalising agency runs afoul of Article 14 of the Constitution? - HELD THAT:- On the day, when the instant petition was served on the Standing Counsel for the State, i.e., 03.052021, yet another notification bearing no. 4/2021-Customs, dated 03.05.2021, was iss... ... ...
2006 (2) TMI 481 - CESTAT, NEW DELHI Hospital equipment viz. CT Scanner - Exemption - Confiscation and redemption fine - Penalty... ... ...
2005 (9) TMI 350 - CESTAT, CHENNAI S/Shri P.G. Chacko, T.K. Jayaraman, JJ.
REPRESENTED BY : Smt. R. Bhagya Devi, SDR, for the Appellant.
Shri K. Ramachandran, Advocate, for the Respondent.
[Order per : P.G. Chacko, Member (J)]. -
The respondents had imported "micro pipettes" and filed a Bill of Entry for clearance of the goods duty-free under Customs Notification No. 23/98. The accessories of medical equipments specified in List 22 appended to the above Notification were exempt from payment of basic Customs Duty and Addition... ... ...
2016 (12) TMI 568 - CESTAT MUMBAI Import of medical equipment - fulfillment of export obligation - Exemption under Notification No.64/88-Cus dated 01/03/1998 - Held that: - We find that in the case of Mediwell Hospital and Health Care Pvt. Ltd.[1996 (12) TMI 51 - SUPREME COURT OF INDIA], it was held that The competent authority, therefore, should continue to be vigilant and check whether the undertakings given by the applicants are being duly complied with after getting the benefit of the exemption notification and importing the... ... ...
2000 (8) TMI 318 - CEGAT, NEW DELHI Ms. Jyoti Balasundaram, Shri V.K. Agrawal, JJ.
REPRESENTED BY : S/Shri M. Chandrashekharan, Sr. Advocate, with Manish Pushkarna and Roopesh Kumar, Advocates, for the Appellant.
Shri M.P. Singh, DR, for the Respondent.
[Order per : Jyoti Balasundaram, Member (J)]. -
The appellants herein imported (i) one Remote controlled X-Ray TV System with 90/45" and (ii) whole Body CT Scanner Model SCT 3000 Tx with accessories and spares from Japan vide Bill of entry dated 27-8-1990 and 27-11-1990 ... ... ...
1995 (10) TMI 163 - CEGAT, NEW DELHI S/Shri G.P. Agarwal, Lajja Ram, JJ.
REPRESENTED BY : Shri A.S. Sunder Rajan, Consultant, for the Appellant.
Shri Somesh Arora, JDR, for the Respondent.
[Order per : Lajja Ram, Member (T)]. -
This is an appeal filed by M/s. Gujarat Imaging & Research Institute, Baroda (hereinafter referred to as `GIRI'), being aggrieved with the order-in-original dated 20-12-1993 of the Collector of Customs, Sahar Airport, Bombay.
2. The appellant, M/s. GIRI had imported during February, March, 1991 w... ... ...
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