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2013 (2) TMI 394 - AT - CustomsCondition 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 Held that:- Its clearly found that the hospital produced evidence of having complied with the conditions of the exemption notification. He categorically observed that the records submitted by the hospital bore testimony to the fact that they had planned and endeavoured to provide the prescribed outdoor and indoor treatment to those who had approached them. It appears from the orders that whatever records provided by the hospital were examined and the statements given by the hospital authorities were also considered and the evidentiary value of all these materials was duly assessed by the Commissioner. We would have appreciated, if the appellant had questioned the basis of such findings in these appeals. No such challenge is forthcoming. In favour of assessee
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