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2007 (7) TMI 489 - AT - CustomsHospital 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 notification. The exemption offered under notification does not stand withdrawn; only the appellant has been made ineligible due to non-fulfillment of the condition - appeal dismissed.
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