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2003 (4) TMI 149 - CEGAT, NEW DELHI Medical equipment - Exemption (Customs) - Evidence - Affidavit - Penalty (Customs) - Imposition of... ... ...
2002 (4) TMI 785 - CEGAT, MUMBAI S/Shri Gowri Shankar , P.G. Chacko, JJ.
REPRESENTED BY : Shri Vipin Kumar Jain, C.A. for the Appellant .
Shri A. Chopra, JDR, for the Respondent.
[Order per : P.G. Chacko, Member (J)]. -
One of these two appeals is by M/s. M.P. Uni-Magna Teckh Ltd., Bhopal and the other by Shri Sanjiv Goyal, Director of the company. The appeals are against the order of the Commissioner of Customs. The Commissioner, by the impugned order, confiscated certain goods imported by the company but permi... ... ...
2014 (12) TMI 446 - MADRAS HIGH COURT Confiscation of the goods - Imposition of redemption fine & penalty - Was the Hon'ble Tribunal correct in holding in the appeal preferred by the appellant that the duty demanded is upheld when actually the duty was not demanded even in the order in original - Held that:- Original authority did not confirm the demand though he held that it was payable, in view of the fact that show cause notice was issued after a period of five years from the relevant date. However, the original authority imposed... ... ...
2012 (10) TMI 728 - CESTAT, MUMBAI Demand of duty, interest and penalty – import of medical equipment - importer claimed Customs duty under Notification No. 64/88-Cus., - Held that:- Appellants are eligible for benefit of Notification No. 65/88-Cus., - Notification No. 65/88-Cus., grants exemption not only from the basic Customs duty but also from the Additional Duty of Customs (CVD) leviable under Section 3 of the Customs Tariff Act - when CVD is exempted, there is no liability to pay special excise duty. The Commissioner, while... ... ...
2009 (4) TMI 136 - Supreme Court Exemption to hospital equipments - Notification No. 64 of 1988 exempting import of equipments by hospitals from payment of customs duty on fulfillment of conditions prescribed therein – held that - the appellant had applied for categorization as Category 1 hospital. On account of the alleged mistake on the part of DGHS, while granting CDEC categorized the appellant herein as category 2 instead of category 1 - Further, DGHS cancelled CDEC ex-parte without giving any notice or hearing to the appel... ... ...
2008 (11) TMI 78 - BOMBAY HIGH COURT Hospital equipment - Non-fulfilment of the post-importation conditions set out in the Notification No. 64/88-Cus. - By a letter, the Deputy Director General (Medical) from the Directorate General of Health Services (DGHS) cancelled Customs Duty Exemption Certificate (CDEC) issued to the petitioners – held that since exemption certificate is withdrawn by letter without issuance of SCN; there is violation of principle of natural justice – impugned order of canceling the certificate is set aside... ... ...
2007 (4) TMI 112 - CESTAT, BANGALORE Confiscation, fine and penalty -Alleged that appellant violated the post import conditions laid down in Notification No. 64/88 and accordingly redemption fine and penalty imposed on appellant - Held that allegation was correct but penalty amount set aside... ... ...
2003 (3) TMI 369 - CEGAT, NEW DELHI S/Shri V.K. Agrawal, P.S. Bajaj, JJ.
REPRESENTED BY : Shri K.L. Rekhi, Consultant, for the Appellant.
Shri Vikas Kumar, SDR, for the Respondent.
[Order per : V.K. Agrawal, Member (T)]. -
The issue involved in this appeal, filed by the Gujarat Research & Medical Institute, is whether the benefit of Notification No. 64/88-Cus., dated 1-3-1988 is available to them.
2. Shri K.L. Rekhi, learned Consultant, submitted that the Appellants imported one equipment Pentax Duodeno Fiberscope ... ... ...
2000 (11) TMI 230 - CEGAT, COURT NO. II, NEW DELHI S/Shri V.K. Agrawal, Member (T) and P.G. Chacko, Member (J)
[Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Chandigarh Lithotripsy Centre, is whether the exemption contained in Notification No. 64/88-Cus., dated 1-3-1988 is available to the "Lithotriper Model Triper X-1" and 'urological X-ray examination unit imported by them in 1991.
2.Briefly stated the facts are that the Appellants had imported medical equipments against custom duty exempti... ... ...
2013 (9) TMI 461 - CESTAT NEW DELHI Nature of assessment – duty demand – penalty u/s 114A- Held that:- In the case the assessment was provisional and full duty was paid before clearance of goods - there was no demand u/s 28 for duty short-levied - When there was no such demand no penalty can be imposed u/s 114A – assesses contended that the goods could not have been confiscated because the assessment was provisional - This argument was legally not tenable – u/s 111(m) any goods which do not correspond in respect of value or in any... ... ...
Clarification regarding changes made or proposed in Budget 2012-2013 The circular outlines changes in the Indian Budget 2012-2013 regarding service tax, focusing on simplifying tax processes and preparing for the Goods and Services Tax (GST). The service tax rate is restored to 12%, and a "Negative List" approach is introduced, taxing all services except those specifically exempted. The Place of Provision of Services Rules, 2012, are introduced to determine the location of service provision for tax purposes. The circular also details changes in valuation rules, Cenvat credit rules, and exemptions, aiming to streamline compliance and reduce litigation. The new rules will replace existing export and import service taxation rules.
2010 (9) TMI 1160 - CESTAT BANGALORE The Tribunal allowed the appeal, finding the hospital liable to pay the duty foregone on imported medical equipment due to inadequate compliance with Notification No.64/88-Cus, particularly regarding record-keeping obligations. A redemption fine of 10% of the goods' value, totaling &8377;52,000, was imposed on the hospital, with a directive to pay the duty and fine within 30 days from the order date.
2007 (3) TMI 168 - CESTAT, CHENNAI Original authority enforced demand of duty of one person on other parties also – Commissioner (appeals) sustained that order is ignoring the real facts of case – Appeal allowed by way of remand to Assistant Commissioner... ... ...
1993 (7) TMI 84 - HIGH COURT AT CALCUTTA Mrs. Ruma Pal, J.
[Judgment]. - The petitioners had imported Foley Balloon Catheters. The question which has arisen for determination in this case is whether additional customs duty is payable on Foley Balloon Catheters.
2. It is the petitioners' case that such additional duty was not payable. The petitioners' argument is that the goods are not leviable to Excise Duty under the Central Excises and Salt Act, 1944 and as such no additional duty could be imposed under Section 3 of the Cus... ... ...
2016 (3) TMI 989 - DELHI HIGH COURT Applicability of Section 114A and 28AB of the Customs Act, 1962 to the imports - Medical equipment imported for use in the diagnostic centre cleared without payment of duty - Availed exemption from payment of customs duty under Customs Notification No.64/88 dated 1st March, 1988 on the strength of certificate issued by Director General of Health Services - Held that:- on the date of import of the seven consignments by the Petitioner, i.e. March 1990 to December 1992, neither Section 28AB of the ... ... ...
2007 (7) TMI 489 - CESTAT, NEW DELHI Hospital equipment - Exemption - Non fulfilment of conditions - whether the appellant had provided medical, surgical or diagnostic treatment free on an average, to at least 40 per cent of all their outdoor patients? - Held that: - we do not find any warrant to interfere with the impugned order on any of the grounds raised on behalf of the appellant. Even the contention of promise prayed before us has no merit because there cannot be any such equity estoppel against the provisions of a statutory ... ... ...
2005 (12) TMI 426 - CESTAT, BANGALORE Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ.
REPRESENTED BY : Shri B.V. Kumar, learned Advocate, for the Appellant.
Shri K.S. Reddy, JDR, for the Respondent.
[Order per : T.K. Jayaraman, Member (T)]. -
This appeal has been filed against Order-in-Original No. 11/ADJ/RSS/2004, dated 22-6-2004 passed by the Commissioner of Customs, New Delhi.
2. The facts of the case are as follows :
Bharat Diagnostic Centre, Mysore (appellant) has been set up by a trust to provide free treatment to c... ... ...
2001 (9) TMI 118 - BOMBAY HIGH COURT D.D. Sinha and A.B. Naik, JJ.
[Judgment per : D.D. Sinha, J.]. - Rule made returnable forthwith.
2. Heard Mr. Deshpande, learned Senior Counsel for the petitioners and Mr. Palshikar, learned Standing Counsel for the Union of India/ respondents.
3. This writ petition is directed against the impugned order dated 30-8-2000, passed by the respondent No.1, whereby the Custom Duty Exemption Certificate (CDEC) under Notification No. 64/88-Cus., dated 1-3-1988, issued by the resp... ... ...
Prescribes the rate of auxiliary duty on component part of medical electric equipments. The notification dated March 20, 1990, issued under the Customs Act, 1962, prescribes the rate of auxiliary duty on component parts of medical electric equipment. It exempts certain parts, excluding those containing specific electronic components, required for manufacturing medical electronic equipment under specified chapters of the Customs Tariff Act, 1975, from auxiliary customs duty. This exemption applies when these parts are imported into India and verified by the Assistant Collector of Customs as necessary for manufacturing. The exemption is subject to conditions outlined in a prior notification from the Ministry of Finance, as amended.
Fixation of the rate of auxiliary duty on component parts of medical electronic equipments The Central Government, exercising its powers under the Customs Act, 1962, and the Finance Bill, 1989, has issued an exemption on auxiliary customs duty for specific component parts used in manufacturing medical electronic equipment. This exemption applies to parts imported into India, excluding those containing thermionic valves, transistors, similar semiconductor devices, light-emitting diodes, electronic micro circuits, or non-paper capacitors. The exemption is contingent upon proving to the Assistant Collector of Customs that these parts are necessary for manufacturing such equipment, aligning with conditions outlined in a prior notification from August 18, 1983, as amended.
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