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2003 (9) TMI 94 - SC - CustomsHospital equipments - Exemption Notification No. 64/88-Customs dated 1st March 1988 - when it was the prerogative of the Government to grant exemption it was for them to impose appropriate conditions for the same. If that is so this Court need not have interposed by reason of an order as made. Therefore we think it appropriate that the directions issued in Para 14 of the Mediwell s case 1996 (12) TMI 51 - SUPREME COURT OF INDIA shall stand overruled. If necessary the Government may issue appropriate conditions for fulfilment of exemption. - Decided against assessee.
Issues:
Interpretation of conditions for availing exemption from import duty under Exemption Notification No. 64/88-Customs dated 1st March, 1988. Analysis: The Supreme Court dealt with a matter where a Bench differed from a previous decision regarding the conditions imposed to avail the benefit of exemption from import duty under a specific notification. The petitioner argued that the conditions had been fulfilled, but the Directorate General of Health Services (DGHS) requested further compliance based on the previous decision. The Court noted that imposing additional conditions, such as publishing monthly advertisements in newspapers, would lead to unnecessary expenses for the hospital. The Court emphasized that the primary objective is to serve indigent patients, and if this objective is met to the satisfaction of the authorities, additional burdens like mandatory advertisements may not be required. The Court reviewed the previous judgment and the order of reference, concluding that it was the government's prerogative to set appropriate conditions for granting exemptions. Therefore, the Court decided that it was not necessary for them to intervene by imposing additional requirements through an order. The Court ruled that the directions given in the previous case regarding mandatory advertisements stand overruled, and if needed, the government could establish suitable conditions for exemption fulfillment. Consequently, the petition was disposed of with these observations.
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