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2012 (6) TMI 6 - BOMBAY HIGH COURTExemption Notification - categorization - duty free import of medical diagnostic equipment - Petitioner failed to fulfil the continuous obligation – authority has proceeded to reject the application for re-categorization in category 1 instead of category 2 for the reason that the Petitioner had initially been categorized in category 2 - Deputy Director General has observed that the Petitioner has never been approved as a charitable hospital either by the DGHS or the Union Ministry of Health and Family Welfare – Held that:- Petitioner falls within the description of a hospital run or substantially aided by a charitable organization. Having regard to the fact that the Petitioner has been registered as a Public Charitable Trust under the Bombay Public Trusts Act, 1950 since 1953 and also holds an exemption under Section 80G of the Income Tax Act, 1961, ground on which the Application for change in categorization was rejected by the Deputy Director General, is ex facie contrary to the law as expounded by the Supreme Court. circumstance that the notification dated 1st March 1988 had come to an end cannot be a ground to reject the plea for re-categorization. Petition allowed by setting aside the impugned order. Deputy Director General shall reconsider the Application submitted by the Petitioner for re-categorization under category 1
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