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2016 (8) TMI 969 - CESTAT MUMBAI

2016 (8) TMI 969 - CESTAT MUMBAI - TMI - Eligibility for exemption - Notification No. 64/88-Cus DATED 1/3/1988 treatment of poor patients hospitalization of low income group limitation of time Held that: - exemption Notification No. 65/88-Cus dated 1/3/1988 can be considered even if the same was not claimed by the appellant. The goods imported by the appellant is prima facie covered under general exemption Notification No. 65/88-Cus, however eligibility of notification was not considered .....

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ring to be provided before adjudication appeal disposed off decided in favor of appellant. - C/1333, 1334/06 - A/88812-88813/16/CB - Dated:- 15-7-2016 - Mr Ramesh Nair, Member(Judicial) and Mr. Raju, Member (Technical) Ms. Laxmi Menon, Advocate for the Appellants Shri. M.K. Sarangi, Joint Commissioner(A.R.) for the Respondent ORDER These appeals are directed against Orders-in- Original No. CAO No. CC-17/2002 ADJN. ACC dated 27.2.2002 passed by the Commissioner of Customs, ACC, Mumbai. 2. T .....

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ble Bombay High Court in writ petition No. 8683/2007. The Hon ble Bombay High Court following the ratio of the decision of Apex Court in Share Medical Care Vs. Union of India & Ors. [2007(4) SCC 573] remanded the matter to the Tribunal for deciding the issue of eligibility of notification No. 65/88-Cus. Against the Hon ble High Court order, Revenue had filed Civil Appeal No. 4947/2008 which has been disposed of by the Hon ble Apex Court which was reported as C.C. (Import), Mumbai Vs. Gujara .....

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