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2015 (4) TMI 771 - CESTAT NEW DELHI

2015 (4) TMI 771 - CESTAT NEW DELHI - TMI - Benefit of Notification No.64/88-Cus. dated 1.3.88 - medical equipment imported without payment of duty on the basis of customs duty exemption certificate issued by DGHS - The said exemption certificate was withdrawn by DGHS vide letter dated 30.8.2000 for non-fulfilment of the conditions of grant thereof - Scope of paragraph 1 and / or paragraph 2 - Held that:- For hospitals covered under paragraph 2 of the said Table if the duty exemption certificate .....

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haritable Trust Health Research Centre as recognised by the DGHS to the Government of India and that this fact is clearly admitted in the Show Cause Notice as well as in the impugned order.

It is nowhere admitted therein that M/s Moradabad Charitable Trust & Health Research Centre has been so certified/approved by the Ministry of Health and Family Welfare. Thus, the said observation of the Commissioner (Appeals) is devoid of any sustainable basis. Quite to the contrary, the letter of .....

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the Table and not under the paragraph 1 thereof. - no hesitation to hold the impugned order in appeal as unsustainable and accordingly set aside the same - Decided in favour of Revenue. - No. C/634/2007-CU(DB) - F. Order No. 51191/2015 - Dated:- 25-3-2015 - Hon ble Mr. Justice G. Raghuram, President And Hon ble Mr. R. K. Singh, Member (Technical),JJ. For the Appellant : Shri B. B. Sharma, D.R. For the Respondent : Shri Priyadarshi Manish, Advocate ORDER Per R.K. Singh : The appeal has been filed .....

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thout payment of duty on the basis of customs duty exemption certificate issued by DGHS. This notification required the respondents to fulfil certain post-importation conditions such as, to use the medical equipment for free treatment on an average to at least 40% of their outdoor patients, free treatment to all indoor patients belonging to families with an income of less than ₹ 500/- P.M. and keeping for this purpose at least 10% of all the hospital beds reserved for such patients. The sa .....

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997 (89) ELT 425 (SC) in terms of which it was held that there was a continuing obligation on the part of the importer for discharging obligation under Notification No. 64/88-Cus and therefore liability to pay customs duty also continues and failure to comply with the stipulations and conditions prescribed in the said exemption notification would amount to importing the impugned hospital equipment without discharging the duty liability due thereon. The Commissioner (Appeals) set aside the adjudi .....

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agraphs i.e. paragraphs 2, 3 and 4 of the said notification s table are related to the category of hospitals falling under category (paragraph) 1 of the Table of the said Notification. Essentially the Commissioner (Appeals) held that in the present case the hospitals fell under the scope of paragraph 1. 3. Revenue has contended that CDEC was issued vide DGHS for the category of hospital covered under paragraph 2 of the Table in the said notification and that there is no evidence or substance on .....

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e however did not show any evidence that the duty exemption certificate by DGHS was issued to them treating them as running a hospital under paragraph 1 of the said Table appended to Notification No. 64/88-Cus. 5. We have considered the contentions of both sides. At the very outset, it is pertinent to mention that it is not in dispute that for hospitals covered under paragraph 2 of the said Table if the duty exemption certificate is withdrawn by the DGHS, then on account of the continuing liabil .....

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t this fact is clearly admitted in the Show Cause Notice as well as in the impugned order. We have perused the related show cause notice and order in original and find that it is nowhere admitted therein that M/s Moradabad Charitable Trust & Health Research Centre has been so certified/approved by the Ministry of Health and Family Welfare. Thus, the said observation of the Commissioner (Appeals) is devoid of any sustainable basis. Quite to the contrary, the letter of DGHS dated 30.8.2000 in .....

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under the paragraph 1 thereof. In the case of Bharat Diagnostic Centre Vs. CC - 2014 (307) ELT 632 (SC), it was held by Supreme Court as under : 22. In the instant case, the DGHS duly issued an? exemption certificate but subsequently the same was withdrawn by the same authority. If for any reason the appellant was aggrieved by such withdrawal, it should have questioned the same. Since having questioned the said withdrawal and having withdrawn it later on, we are of the opinion that the appellant .....

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