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TMI Blog2018 (6) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... Bharat Diagnostic Centre analysed the meaning of the word ‘include’ in Notification No.63/88, wherein it was held that the said word generally enlarges the meaning of words or phrases to comprehend not only such things as they signify according to their natural import or as per common parlance, but also those things which interpretation or explanation clause declares that they shall include. In the present case, admittedly the goods fall under CTH 8471 and thus the appellants are eligible for benefit of notification. This being so, the benefit of exemption has to be then construed liberally. Even without such liberal interpretation, since the explanation uses the word ‘include’, it is very clear that although the CPU is not cleared alongwith the monitor, the goods would fall within the description of Computers as given in Column 3 of the Notification. Appeal allowed - decided in favor of appellant. - E/375-376/2011 - FINAL ORDER Nos. 41148-41149/2018 - Dated:- 21-3-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri Harish Bindumadhavan, Advocate For the Appellant Shri A.Cletus, ADC (AR) For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eny the benefit of Notification. He submitted that the law in this regard is well settled and meaning of includes has been analysed by the Hon.Apex Court in the decision of Bharat Diagnostic Centre v Commissioner of Customs 2014 (307) E.L.T.632 (S.C.) . In the said decision, the issue for consideration was whether the Notification No.63/88 Cus. dt.1.3.1988 which granted exemption to hospital equipments imported by specified category of hospitals could be extended to diagnostic centre. The explanation in said notification provided the meaning of the word hospital to include any institution, centre, trust, society, association, laboratory, clinic and maternity home which renders medical, surgical or diagnostic treatment. Applying the rules of interpretation with regard to the word include , the Hon.Apex Court held that a diagnostic centre is eligible for the benefit of notification. The Ld.Counsel relied upon Ramala Sahkari Chini Mills Ltd vs Commissioner of Central Excise, Meerut-I 2016 (334) E.L.T. 3 (S.C.) and argued that similarly while analysing definition of Input in Rule 2(g) of the Cenvat Credit Rules, 2002, the Hon.Apex Court held that the word include enla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CPU is cleared separately or cleared with monitor, mouse and keyboard together as a set, the benefit of notification would be applicable. The word used in the Explanation is includes , the Hon.Apex Court in the case of Bharat Diagnostic Centre analysed the meaning of the word include in Notification No.63/88, wherein it was held that the said word generally enlarges the meaning of words or phrases to comprehend not only such things as they signify according to their natural import or as per common parlance, but also those things which interpretation or explanation clause declares that they shall include. The relevant portion of the said decision is noticed as under :- 2. This Court while referring the matter were not prepared to accept the observations made by two Judges Bench of this Court in the case of Mediwell Hospital Health Care Pvt. Ltd. v. Union of India And Ors. Reported in (1997) 1 SCC 759 = 1997 (89) E.L.T. 425 (S.C.), wherein the Court has observed as under : Thus a diagnostic centre run by a private individual purely on commercial basis may not be entitled to the exemption under the notification issued by the Central Government . 3. The Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iteria, therefore, deserves a strict construction, although construction of a condition thereof may be given a liberal meaning. 15. As we understand from the observations made in Mediwell s case (supra), the court was trying to observe that if an individual is running a diagnostic centre purely on a commercial basis, that is without providing treatment free of cost to at least 40 per cent of all their outdoor patients and free to all indoor patients belonging to families with an income of less than ₹ 500/- per month, the same would not be entitled for exemption under the notification. Therefore, we cannot take exception to the observations made in Mediwell s case (supra). 16. However, to make things clear, we observe that the notification has an explanation which we have already extracted. It explains the meaning of the expression Hospital to include an institution, a centre, a trust, etc., including a diagnostic centre. We have also taken note of the principle that the word ncludes in a definition or explanation clause would extend the meaning of the word as declared by the said clause, even if the same may go beyond its natural meaning. If that is so, in our ..... X X X X Extracts X X X X X X X X Extracts X X X X
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