2008 (6) TMI 118 - CESTAT MUMBAI

Hospital equipment – exemption under Notification No. 64/88 – condition of providing free treatment to 40% of out patients violated - Violation of post-import conditions imposed under Notification No. 64/88, leading to confiscation and demand– contravention occurred before rescission of notification – Custom Duty Exemption Certificates (CDEC) were withdrawn subsequently – order of cancelling CDECs not challenged - exemption was rightly denied