2001 (4) TMI 397

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..... r : Gowri Shankar, Member (T)]. Appeal is taken up for disposal with consent of both sides after waiving deposit. 2. In the order impugned in the appeal the Commissioner has held that the treadmill systems and their standard accessories imported by the appellant were not eligible for the benefit of exemption of Notification 64/88 for the reasons that the appellant was only a diagnostic cen .....

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..... 64/88 cannot be so interpreted as to mean that it is not available to a hospital not having beds for treatment of indoor patients, and accepting the clarification by Health and Family Welfare extending the benefit to Surlux Diagnostic Ltd. which was only a diagnostic centre. This decision has been followed in Gujarat Imaging Research Institute v. CC, Mumbai - 1996 (85) E.L.T. 97. Applying the ra .....

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..... of India strongly suggests that the diagnostic centre was in existence that day but does not conclusively establish it. The certificate of the Dy. Director of Health Service who visited the centre stated to be enclosed to that letter has not been produced Counsel for the appellant says that he will produce sufficient evidence to show that the hospital was in existence before import of the goods. .....

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