9911796707
TMI Blog1997 (6) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... and Accessories" on behalf of importers, Medical College, Trichur. The goods were cleared allowing the benefit of duty exemption under Notification No. 63/88 which grants exemption to hospital equipments. Respondent subsequently imported one Akai VCR and claimed duty free clearance under Notification No. 63/88 on the ground that this was the part of the earlier consignment imported vide B/E No. 98/7-6-1989. This VCR was not allowed duty free as it was not a hospital equipment. Considering the goods, they cannot be considered as hospital equipment. The respondents were issued a show cause notice demanding differential duty in regard to image intensifier T.V. system and accessories as cleared under B/E No. 98/7-6-1989. The Collector (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Para 6 of the Collector (Appeals)'s order which illustrates the functioning of impugned goods. "According to the technical write-up furnished by the respondents, the Image Intensifier TV system is used for intensified examination of the human body in the course of (1) Barium Swallo (2) Implantation of pace maker (3) Orthopaedic work and (4) Other examinations. The Image Intensifier TV system is used with the X-ray unit. The X-ray beam penetrating the patient strike the image intensifier input screen and illuminate it as with a conventional fluroscopic screen. Electrons are consequently liberated from the photocathode placed behind the screen. These are focussed electrons-optically and accelerated towards the output screen where they ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Now we come to Notification No. 63/88. The notification exempts all equipments, apparatus and appliances, including spare parts and accessories thereof when imported into India, by any hospital specified in the Table appended to the Notification from the whole of duty of leviable thereon subject to the conditions that (i) the hospital produces a certificate from the Directorate General of Health Services to the effect that hospital falls in one of the categories of hospital specified in the said Tables (iii) (sic) the Head of the hospital certifies that the hospital equipment in question are not being manufactured in India and are essential for running or maintenance of the hospital. The hospitals specified in the table appended to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and maintenance of hospital. We have already referred to the certificate issued by the Vice Principal, Medical College, Trichur that the goods are used for radio diagnosis. In fact, medical college gives on the spot training to the students while treating to the patients; that in fact is an important part of teaching. It cannot therefore, be considered that if any equipment is used for teaching in the hospital it is not used in the hospital. In fact the teaching would be imparted in this case only through radio diagnosis carried out in this hospital. 8. In view of this, we are of the view that benefit of Notification No. 63/88 cannot be denied. 9. Apart from this, the Explanation in Notification No. 63/88, dated 1-3-1988 itse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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