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TMI Blog1999 (9) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... , apparatus and appliances used in a hospital as may be approved by the designated authorities of the Government of India. Among the conditions required to be fulfilled for availing of the exemption are that hospital must be certified to be run for providing free medical, surgical or diagnostic treatment to an average of 40% of outdoor patients and that 10% of the hospital beds are reserved for treatment to all indoor patients belonging to families with an income less than Rs. 500/- per month. Condition 4 of table to the notification and the proviso occurring in the notification after condition 4 reads as follows : 4. Any such hospital which is in the process of being established and in respect of which the said Ministry of Health and Fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed functioning; (c) the importer shall furnish, at the appropriate time, the certificates referred to in (b); (d) that importer executes a bond in such form and for such sum as may be specified by the Assistant Collector of Customs, binding himself to pay, on demand an amount equal to the duty leviable on the said hospital equal to the duty leviable on the said hospital equipment :- (i) if such hospital starts functioning within the period specified therefore, as is not proved in the satisfaction of the Assistant Collector of Customs to have been installed in such hospital; or (ii) if such hospital does not start functioning within the period specified therefor. 3. Notice was issued to the appellant in March, 1998 proposing recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditions specified in the notification and therefore is not eligible for the benefit thereof. He has however not ordered confiscation of the goods or imposed a penalty. 5. In his order, the Commissioner has not addressed the question that was raised before him, as to whether the installation certificate referred to in para 4(c) of the table to the notification applies to all the equipments imported under the notification, irrespective of whether the hospital where the equipment has to be installed is already in existence or not, or only to such equipment as is proposed to be installed in hospital yet to be installed referred to in para 4 of the table to the notification. The contention raised, that the requirement of installation certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extend the benefit to places by the very nature do not have indoor facility it would be contrary to the notifications to hold that the requirement in condition 4 (d) (ii) to the table to the notification must be applied. That would destroy the very purpose of the notification insofar as such institution which require indoor patient treatment provided are concerned. This is in fact the view expressed by the Tribunal in its decision in Gujarat Imaging Research Institute v. C.C.E. [1996 (85) E.L.T. 97 (T) = 1996 (12) RLT 629] and Surlux Diagnostics Ltd. v. C.C. [1994 (71) E.L.T. 569 (T) = 1994 (1) RLT 520]. The Tribunal in these decisions has extended the benefit of notification to diagnostic centre. In our opinion, the same consideration w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate from DGHS. The counsel was informed that if they fail to produce such certificate, the proceedings initiated by the show cause notice would be finalised. The counsel again appeared on 25-5-1998 and vide the submission dated 20-1-1998 from their principal again requested for granting further period of 3 weeks for production of installation certificate. 10. It is not possible for us to agree that by this sentence the Commissioner has limited the proceedings to the production of installation certificate. The notice has, as noted earlier, cited failure to produce installation certificate in connection with the condition of free treatment of indoor and outdoor patients. The sentence in the Commissioner s order reproduced, indicates, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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