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2012 (11) TMI 447 - CESTAT, MUMBAIImport of certain medical equipments duty free by claiming the exemption under Notification 64/88 - certificate given by DGHS has been withdrawn/cancelled – Held that:- Applicant has treated more than 10% indoor and 40% outdoor patients free of charge but there is no evidence on record to show that the patients who have been treated free of charge are having income below Rs. 500/- per month - goods are still in possession and use of the applicant. Therefore, the applicants have failed to make out a case for 100% waiver of the pre-deposit of the amounts - applicants directed to make a pre-deposit
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