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2015 (11) TMI 499 - AT - CustomsImport of medical equipment - condition of free treatment to outdoor and indoor patients - Violation of condition and benefit of notification 64/88-Cus dated 1/3/1998 - Held that:- On the identical issue there are two conflicting judgments of this Tribunal one is Sunitidevi Singhania Hospital & Medical Research Centre (2014 (11) TMI 738 - CESTAT MUMBAI) wherein division bench of this Tribunal - And another is in case of Sir H.N. Hospital & Research Centre (2010 (10) TMI 390 - CESTAT, MUMBAI) where this Tribunal has allowed the appeal holding that condition of the notification 64/88-Cus for the period past rescission of notification is not required to be fulfilled. - Since there are conflicting decisions in the issue in the case registry is directed to place this matter before the Hon'ble President for constituting Larger Bench for answering the question:- In case of non fulfillment of condition 2(a) and 2(b) of the table of the Notification No. 64/88-Cus dated 1/3/1988 during the period after rescission of Notification No. 64/88-Cus vide Notification No. 99/94 dated 1/3/1994, whether importer is entitled to the notification No. 64/88-Cus in respect of import taken place and condition 2(a) and 2(b) has been complied with before rescission of Notification No. 64/88-Cus.
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