TMI Blog2003 (3) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Duodeno Fiberscope and claimed the exemption under Notification No. 64/88-Cus.; that the Director General, Health Services (DGHS) after getting verified their eligibility to the exemption through State level delegatee had granted them a Custom duty Exemption Certificate; that on production of the same they cleared the equipment at nil rate of duty on executing a bond; that the Commissioner of Customs under the impugned order has denied the benefit of the notification and confirmed the demand of import duty besides confiscating the equipment with an option to redeem the same on payment of a fine of Rs. 90,000/-; that a penalty of Rs. 45,000/- has also been imposed on the ground that they had not produced Not manufactured in India certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lfilled both the requirements of providing free treatment to at least 40% of all their outdoor patients and providing free treatment to all indoor patients belonging to the families with an income of less than Rs. 500/- per month and keeping for this purpose at least 10% of all the hospital beds reserved for such patients; that the remarks condition fulfilled partially in the certificate has been clarified by the State Health Directorate by mentioning that these remarks are with reference to the actual number of very poor indoor patients treated being less than 10%; that there is no condition in the Notification that the actual number of very poor patients should also be not less than 10%. 4. Countering the arguments, Shri Vikas Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... local newspaper, that they have also not furnished any details, name and address about the patients treated free of charge which is evident from the certificate of Suptd., General Hospital, Ahmedabad brought on record by the Appellants themselves. The learned SDR also relied upon the decision in the case of Medical Relief Society of South Kanara v. UOI, 1999 (111) E.L.T. 327 (Kar.) wherein it has been held that the goods which are exempted from payment of duty subject to any condition are liable to be confiscated in case the conditions are not satisfied and that failure to discharge the obligation would make the goods liable to confiscation besides entitling the Revenue to recover the amount of duty payable on the equipment. Reliance has al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of which exemption is claimed is not manufactured in India. It has been claimed by the Appellants that they had produced the said certificate and as the original had been misplaced during the transit they have produced a photocopy which had been accepted by the department. In this regard the learned Consultant has referred to Bombay Customs House letter dated 20-2-95 wherein it is mentioned that NIMC copy, certified by the Department of Industrial Development, New Delhi has been taken on record and is accepted. In view of this the Appellants have fulfilled the said condition. We agree with the learned Consultant that the condition regarding producing installation certificate is applicable to only those hospital which are in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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