TMI Blog2004 (9) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ipments after availing the benefit of Notification No. 64/88 Cus., dated 1-3-88 and after obtaining the Customs Duty Exemption Certificate and Customs Clearance Permit from the Director General of Health Services; that the Commissioner under the impugned Order has confirmed the demand of duty besides confiscating the equipments and imposing penalty on the ground that the condition of the Notification regarding providing free treatment to the patients, has not been complied with by them. He, further, submitted that Para 2 of the Table annexed to the Notification is not applicable to them as they are covered by Para 3 of the Table annexed to the Notification; that, according to Para 3, any hospital in respect of which the Ministry of Health a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein it has been held by the Tribunal that the assessee is entitled to question the rate of duty originally applied when assessment is reopened and differential duty is demanded from him. 4. Countering the arguments, Shri Kumar Santosh, learned S.D.R., submitted that the benefit of Para 3 of the Table to the Notification No. 64/88, is available only to those hospitals in respect of which the Ministry of Health and Family Welfare issued a certificate on the basis of treatment available there, or the geographical situation or class of patients to be treated; that they had not applied to the Director General of Health Services for Customs Duty Exemption Certificate in terms of Para 3 of the Table to the Notification nor any requisite cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but also - (a) free on an average to at least 40 per cent of all their outdoor patients; and (b) free to all indoor patients belonging to families with an income of less than rupees five hundred per month and keeping for this purpose at least 10 per cent of all the hospital beds reserved for such patients. As this post-import condition was not fulfilled by them, the Adjudicating Authority has denied the benefit of Notification and demanded the appropriate customs duty from them. Nothing has been brought on record before us also to show that the conditions contained in Para 2 of the Table of the Notification have been complied with. Accordingly, we hold that the appellants have not established the fulfilment of post-import conditions contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alternatively, claimed the benefit of Notification No. 138/38-Cus., dated 18-4-1988, which also provides partial exemption to the equipments specified in the Table annexed to the Notification. We observe that the partial exemption from payment of duty under Notification No. 138/88-Cus. is available subject to the conditions specified in the Notification itself. According to the conditions specified in the Notification, CIF cost of the goods shall be paid for by an Indian citizen residing abroad for a minimum period of one year immediately preceding the shipment of the said goods and he affirms on oath before a Notary of the country where he is residing that he has been residing there for a minimum period of one year and produces such an aff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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