TMI Blog2019 (6) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... nce or direct or supervise the behaviour and conduct of people or organization in the course of event and government control signifies the control exercised over the action or affairs by the State. The Commissioner of Customs (Import) had given his views that such control by Government authorities requires managerial control on day to day functioning of such society, which is admittedly found absent in the case of the appellant. Apparently therefore, he had given his finding that requirements of exemption notification was not fulfilled in that aspect. Furthermore another condition available in notification 63/88 that the hospital, which includes expression like trust or society, had to produce a certificate from the Director of Health ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound of appeal. 2. Factual back drop of the case is that appellant is a charitable trust who purchased certain hospital equipment way back in 1989 including Hitachi whole body x-ray C.T. Scanner and availed duty exemption under notification no. 63/88 (1-3-1988) but subsequently, vide two show cause notices issued by two different Customs authorities, it was asked to discharge duty demand and pay penalty or show cause why the goods were not to be confiscated. The adjudication order confirmed allegation made in the show cause and also confirmed duty demand etc. Appellant challenged the same in the CESTAT and vide order no. A 303-336/08/CSTB/C-11 dated 18-6-2008 passed in the batch of appeals, order in original was confirmed alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings of Commissioner of Customs (Import) and supported the reasoning and rationality of the order passed by him. 4. Going by notification no. 63/88-Cus dated 1st march 1988, it can be seen that exemption is provided to the hospital equipment when imported by Central, State Government hospitals etc. or society registered under any law for the time being relating to registration of societies, which are being controlled by any of the authorities of the Central Government, State government, Union Territory Administration or local authorities. The meaning of word control is the power to influence or direct or supervise the behaviour and conduct of people or organization in the course of event and government control signifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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