2007 (3) TMI 168

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..... ted:- 27-3-2007 - [Order per : P.G. Chacko, Member (J)]. - The appellants are M/s. CDR Medical Industries Limited (formerly known as M/s. CDR Diagnostics Limited). It appears from the records that M/s. CDR Diagnostics Limited had filed two Bills of Entry No. 20426 and 20427, both dated 24-5-90, for clearance of certain medical equipments duty-free under Customs Notification No. 64/88-Cus. Like .....

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..... ppeal) against the order of the Assistant Commissioner. The lower appellate authority, after sustaining the lower authority's finding that Customs Duty Exemption Certificate (CDEC) and Installation Certificate in respect of the medical equipments had not been obtained from the Director-General of health Services (DGHS) and produced as required under Customs Notification No. 64/88, rejected the app .....

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..... espective medical equipments from the respective noticees. However, in adjudication of the notices, the adjudicating authority demanded the entire amount of duty on the goods cleared under all the three Bills of Entry, from M/s. CDR Health Care Limited. Obviously, this could not have been done. One of the main grounds raised in the present appeal stands substantiated. It appears, ld. Commissioner .....

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