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2010 (1) TMI 456 - BOMBAY HIGH COURTHospital equipment - Exemption under Notification Nos. 64/88-cus. and 140/90-Cus. - the applicant imported two machines availing exemption Notification. A Show Cause notice alleging that the applicant has failed to comply with the condition Nos. 2(a) and 2(b) of the Notification. It was also alleged that the applicant failed to attain prescribed percentage of giving free treatment to indoor and outdoor patients, as required by the said Notification. Exemption denied by Tribunal on one item by order dated 13.12.2004. Exemption held as admissible to impugned goods in de novo order passed on remand by Tribunal vide its order dated 18.06.2008. Present application dismissed by High Court when appeal against adjudication order pending before Tribunal. Appeal not filed by Department against de novo order. Order passed by High Court revoked. Held that - respondent directed to consider eligibility of exemption.
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