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2015 (4) TMI 771 - AT - CustomsBenefit of Notification No.64/88-Cus. dated 1.3.88 - medical equipment imported without payment of duty on the basis of customs duty exemption certificate issued by DGHS - The said exemption certificate was withdrawn by DGHS vide letter dated 30.8.2000 for non-fulfilment of the conditions of grant thereof - Scope of paragraph 1 and / or paragraph 2 - Held that:- For hospitals covered under paragraph 2 of the said Table if the duty exemption certificate is withdrawn by the DGHS, then on account of the continuing liability in the wake of Supreme Court s judgement in the case of Mediwell Hospital & Health Care Pvt. Ltd. (1996 (12) TMI 51 - SUPREME COURT OF INDIA), the duty liability would arise. We have perused the impugned order-in-appeal. The Commissioner (Appeals) has recorded a finding that the appellants are a charitable hospital run by a charitable trust and substantially run and funded by charitable organisation in the name of Moradabad Charitable Trust Health Research Centre as recognised by the DGHS to the Government of India and that this fact is clearly admitted in the Show Cause Notice as well as in the impugned order. It is nowhere admitted therein that M/s Moradabad Charitable Trust & Health Research Centre has been so certified/approved by the Ministry of Health and Family Welfare. Thus, the said observation of the Commissioner (Appeals) is devoid of any sustainable basis. Quite to the contrary, the letter of DGHS dated 30.8.2000 in terms of which the CDEC issued to the appellants was withdrawn as cancelled specifically noted that the appellants were issued CDEC as a hospital falling under para 2 of the Table attached to notification No. 64/88-Cus and that such hospital were required to fulfil the conditions contained in paras 2 (a), (b) & (c) of the Table in the said notification. - Thus, it is evident that DGHS had given the respondents CDEC treating their hospital as falling under paragraph 2 of the Table and not under the paragraph 1 thereof. - no hesitation to hold the impugned order in appeal as unsustainable and accordingly set aside the same - Decided in favour of Revenue.
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