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1995 (9) TMI 161 - CEGAT, NEW DELHI S/Shri K.S. Venkataramani, G.A. Brahma Deva, Lajja Ram, JJ.
REPRESENTED BY : Shri A. Hidayatullah, Sr. Advocate with Shri L.P. Asthana, and Ms. Tasneem Ahmadi and Urmil Narang, Advocates, for the Appellant.
Shri K.K. Jha, SDR, for the Respondent.
[Order per : K.S. Venkataramani, Member (T) ]. -
This is an application for stay of duty demand Rs. 3,30,38,532.00 on finalisation of earlier provisional assessments by the Assistant Collector of Customs, Air Cargo, New Delhi in his order date... ... ...
2020 (7) TMI 93 - CESTAT BANGALORE Classification of imported goods - Micropore, Transpore and Tegaderm - whether eligible for exemption contained in notification No. 21/2002-Customs dated 01/03/2002 as amended from time to time or not - contention of the appellants is that their products are rightfully eligible for the exemption contained in the notification under the description Skin Barriers Micropore Surgical Tapes , whereas Department contends that there exists a product which suits the description Skin Barriers Micropore Su... ... ...
2015 (4) TMI 348 - Supreme Court Demand of duty on confiscated goods - option to redeem the goods in lieu of confiscation - Scope of Sections 124 and 125 - import of medical equipment - Notification No. 64/88-cus dated 01.03.1988 - Breach of condition of Notification - Confiscation of goods - Imposition of penalty - Held that:- It is not in dispute that Show Cause Notice in the instant case was issued under Section 124 of the Act. - Nothing was stated about the payment of duty. However, in spite of the fact that Show Cause Noti... ... ...
2013 (2) TMI 394 - CESTAT BANGALORE Condition of the exemption notification - Assessee import medical equipments duty-free under Notification No. 64/88-Cus dated 1.3.88 - Under the said notification, the hospital had continuing obligation to provide free treatment to at least 40% of their outdoor patients and also reserve at least 10% of the hospital beds for indoor patients from poor families with income less than Rs.500/- per month - whether the hospital was duly discharging their continuing liabilities under the notification He... ... ...
2009 (5) TMI 417 - CESTAT, BANGALORE Hospital equipments- Notification No. 64/88/Cus- . The issue involved in this case is whether the appellants is eligible for the benefit of notification 64/88-Cus.granting exemption to the import of the machineries, provided, the conditions are fulfilled. In this case, we find that the appellant has not fulfilled the first and foremost condition of producing a certificate from DGHS for claiming the exemption. In the absence of any such certificate, the benefit of the Notification of 64/88 is not... ... ...
2004 (8) TMI 522 - CESTAT, MUMBAI S/Shri S.S. Sekhon, T. Anjaneyulu, JJ.
REPRESENTED BY : Shri J.C. Patel, Advocate, for the Appellant.
Shri A.R. Saxena, JDR, for the Respondent.
[Order per : S.S. Sekhon, Member (T)]. -
Appellants are a firm who imported duty free, medical equipments in the year 1988-90 and its Doctor proprietor. Imports were made after having applied for and obtaining a certificate from the Director General Health Services, after due verifications, of a Customs Duty Exemption under Notification 64/88.
2.&... ... ...
CONDITIONS and ANNEXURE - Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99 The conditions and annexures related to the exemption and effective rates of basic and additional customs duties for specified goods under various chapters from 1 to 99. It provides detailed conditions under which these exemptions apply, such as possessing a Tariff Rate Quota Allocation Certificate, registration with specific government departments, or adherence to certain procedural rules. The document also lists specific goods and conditions for import, including machinery, chemicals, and equipment for various industries like textiles, leather, and agriculture. It includes numerous lists of items eligible for exemptions and the respective conditions that must be met for these exemptions to be applicable.
2007 (2) TMI 2 - Supreme Court Exemption – Hospital equipments entitled for exemption under Notification No. 64/88Cus. and applied for the benefit of exemptionnotification para-2 of the table – DGHS found appellant entitle for the exemption under para3.... ... ...
Certain customs duty exemptions/concessions being allowed to lapse from 30.09.2024: 22 entries under notification 50/2017-Customs like wireless apparatus for amateur radio operators, foreign currency coins imported by banks, zinc metal recovered from toll smelting, spinnerettes of precious metals, coating materials for electrical steel, catalysts/resins for wind power generators, plastic sheets for smart cards, toughened glass for solar collectors, specified telecom goods, electrolysers/parts for caustic soda units, security equipment, batteries for electric vehicles, survey instruments for mineral exploration, inputs for catalytic converters, solar glass, inputs for medical devices. 6 notifications providing exemptions like standard gold b.....
Customs Duty Exemption for Ventilators, PPE, and COVID-19 Test Kits to Ease Medical Supply Imports. Seeks to exempt customs duty on ventilators, personal protection equipments, covid-19 testing kits and inputs for these goods. - Notification
2019 (4) TMI 538 - CESTAT CHENNAI Benefit of concessional rate of duty - applicability of N/N. 21/2002, dt.01.03.2002 - import and trading of various surgical products, including surgical tapes from China/Taiwan and Thailand - whether the surgical tapes imported by the appellant and declared as skin barrier Micropore Surgical Tapes would be entitled to the benefit of the notification in question. Sl.No.22 of List 37 under Sl.No.363A of Notification No.21/2002, dated 01.03.2002? - Majority decision. Held that:- The entire evidenc... ... ...
2018 (3) TMI 280 - KARNATAKA HIGH COURT Revocation of Custom Duty Exemption Certificate (CDEC) - N/N. 64/88-Cus. dated 01.03.1988 - import of certain medical equipments exempt from customs duty - Held that: - Beyond a pale of doubt, the provisions relating to exemption from tax or duties have to be strictly construed and except upon satisfaction of the conditions for grant of such exemptions stricto sensu, the exemption from customs duty cannot be given by way of largesse to the beneficiaries, like Hospitals and Medical Institutions i... ... ...
2016 (12) TMI 1503 - BOMBAY HIGH COURT Public charitable trust - import of equipments for diagnostic centre - benefit of Customs Notification No.64/88, dated 1.3.1988 - Held that: - from a reading of the annexures to the writ petition it is apparent that the demand has been raised after a factual satisfaction. That satisfaction is based on inspection, scrutiny and verification of the records and documents provided by the petitioner itself - A conditional exemption is available and can be availed of on tendering proof of satisfaction ... ... ...
2015 (6) TMI 730 - Supreme Court Import of certain medical equipments - Exemption from payment of Customs duty under the Notification No. 64/1988-Customs - Held that:- Tribunal in certain cases has directed the Commissioner to consider the applicability and admissibility of the said Notifications to the assessees and if the notifications are applied the appellant-assessee would only be liable to pay the duty as per the rate fixed by the Central Government at the relevant time. Without entering into the justifiability of the sub... ... ...
2003 (2) TMI 369 - CEGAT, BANGALORE S/Shri G.A. Brahma Deva, S.S. Sekhon, JJ.
REPRESENTED BY : Shri K.S. Ravishankar, Advocate, for the Appellant.
Shri L. Narasimha Murthy, JDR, for the Respondent.
[Order per : S.S. Sekhon, Member (T)]. -
The appellants, M/s. INYS Medical Research Society (hereinafter referred to as Society), had imported medical instruments and equipment under the claim of exemption vide Notfn. No. 64/88-Cus., dt. 1-3-88. The imports were as follows: -
Sl. No.
Description
Bill of Entry No. and Date
... ... ...
2001 (6) TMI 79 - CEGAT, COURT NO. II, NEW DELHI S/Shri G.R. Sharma, Member (T) and Krishan Kumar, Member (J)
[Order per : G.R. Sharma, Member (T)]. - Appeals have been filed by M/s. Medisphere Marketing (P) Limited, M/s. Medisource Agencies (P) Limited, Shri Rajan Bajaj, Director, Mrs. Renu Bajaj, Director, Shri Sunil Nanda of M/s. Poonam Cargo Services and Shri Rajeev Malik. Since all these appeals arise out of the same impugned order, they were heard together and are being disposed of by this common order.
2. The facts of the case... ... ...
Minutes of the 43rd GST Council Meeting held on 28th May, 2021 The 43rd GST Council meeting, chaired by the Finance Minister, was held on May 28, 2021, in New Delhi. Key agenda items included confirmation of previous meeting minutes, ratification of notifications and circulars, and updates on GST implementation and revenue. The Council discussed issues related to GST laws, including late fee rationalization, annual return simplification, and GSTN-related matters. It also addressed COVID-19 relief measures, including potential tax reductions on medical supplies and the proposal for a COVID cess in Sikkim. Additionally, the Council reviewed the status of GST compensation and the constitution of new Groups of Ministers (GoMs) for specific issues. The meeting concluded with a decision to defer certain agenda items and form a GoM to address tax rate issues.
Effective rates of Excise Duty for specified goods falling under the Central Excise Tariff Act, 1985. The notification outlines the effective excise duty rates for specified goods under the Central Excise Tariff Act, 1985. It exempts certain goods from excise duty beyond specified rates, subject to conditions. The notification, effective from March 1, 2002, was rescinded by a subsequent notification in 2006. The exemptions apply to various goods, including food preparations, chemicals, textiles, machinery, and medical equipment, among others. Specific conditions and explanations are provided for each exemption, detailing the criteria and processes manufacturers must follow to qualify for the reduced or nil duty rates.
2011 (4) TMI 568 - DELHI HIGH COURT Import of medical instruments - claiming exemption as charitable hospital - Is SGRH a charitable hospital? - Held that:- At this point in time several years after the import of the equipments and several years after the Notification No. 64 of 1988 has ceased to exist, to brush aside the claim of the Petitioner that it should be treated as a charitable hospital, would not be justified. Consequently, this Court is of the view that the claim of the Petitioner to be treated as a charitable hospital ... ... ...
2010 (9) TMI 482 - DELHI HIGH COURT Medical equipment – Exemption to hospitals in process of being established – Requirement of free treatment for outdoor/indoor patients and reasonable charges prescribed under Para 2(a) of table appended to Notification No. 64/88-Cus. – Held that: - as per Delhi Government certificate, the Petitioner had complied with the conditions of Notification No. 64/88 even as on that date. - There is no requirement in the notification to fulfill the obligation even after its repeal - up to the time of the ... ... ...
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