Home Case Index All Cases Customs Customs + AT Customs - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 417 - CESTAT, BANGALOREHospital equipments- Notification No. 64/88/Cus- . The issue involved in this case is whether the appellants is eligible for the benefit of notification 64/88-Cus.granting exemption to the import of the machineries, provided, the conditions are fulfilled. In this case, we find that the appellant has not fulfilled the first and foremost condition of producing a certificate from DGHS for claiming the exemption. In the absence of any such certificate, the benefit of the Notification of 64/88 is not available to the appellant. Held that- We find that the Adjudicating Authority was correct in holding that the appellant is not eligible for the benefit of the Notification of 64/88-Cus., dated 1-3-98 and hence in view of this, and also respectfully following the decision of the Coordinate Bench in the case of Central India Institute of Medical Science and Others v. CC (ACC), Mumbai, we hold that the confirmation of the demand of the duty as has been done by the Adjudicating authority is correct. The impugned Order to that extent is upheld and the appeal filed by the appellant on this point is rejected.
|