2001 (1) TMI 324

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..... e Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. These appeals are against the order of the Commissioner, in which he has held that impedance audiometer imported by the Society for Integration of Hearing Impaired was not entitled to the benefit of Notification 64/80 and imposed penalty under Section 112 of the Act on the firm and on Dr. .....

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..... llector of Customs - 1994 (71) E.L.T. 569 had set aside the order of the Collector denying notification to Surlux Diagnostics Ltd., a diagnostic center, on the same ground. The Tribunal in its decision held that paragraph 2 of the notification must not be so construed as to deny the benefit of the notification to the diagnostic centers and other such places which, though they were hospitals as d .....

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