TMI Blog2008 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... el with Ms. Cyrus Borude, Sachin Chandarana Ms. Parina Talsania i/by M.K. Ambalal Co., for the Appellant. S/Shri A.S. Rao with Smt. S.V. Bharucha for the Respondent. [Order].-P.C. : It is common ground that the questions of law (d) to (j) are concerned, the same are covered by the judgments of this Court in the case of Wockhardt Hospital 2006 (200) ELT 15 (Bom.) and in the case of Bombay Hospital Trust 2006 (201) 555 (Bom). 2. So far as questions (a), (b) and (c) are concerned, it is admitted position that the appellant obtained Customs Duty Exemption Certificate from the Directorate General of Health Services for import of various hospital equipments under Notification No.64/88- Cus., dated 1-3-1988. The certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. Following observations in para 17 of the Judgment of the Supreme Court in the case of Jaslok Hospital Research Centre are relevant, which reads thus: "Without going into the question regarding applicability or otherwise of the decision referred to above, we are of the view that the appellant is not entitled to the relief sought for. The appellant had given up its challenge to the communication dated 14 th November, 2000 canceling/withdrawing the CDECs issued to the appellant for having violated the conditions laid down for grant of exemption. The effect of the communication dated 14 th November, 2000 is that the appellant is not entitled to the exemption under any of the clauses of the aforesaid Notification on or after 14 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a live categorisation, after a hospital ceases to be entitled to the exemption, because of the cancellation of the categorisation, there is no question of changing the category. It is an admitted position that though the appellant has filed petition challenging the cancellation, there is no interim order operating and, therefore, cancellation has taken effect. One more aspect that is to be noted, in our opinion, is that the in Jaslok Hospital's case, the Supreme Court has considered the judgment in the case of Share Medical Care, where it appears that application for change in the category was not made after cancellation. The judgment in the case of Jaslok Hospital is of a Larger Bench of the Supreme Court and a subsequent judgment, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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