9911796707
TMI Blog2009 (4) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... "In exercise of the powers conferred by sub-section (i) of Section 25 of the Customs Act, 1962 (Act 52 of 1962), the Central Government, being satisfied that it is necessary in the public interest to do so, hereby exempts all equipments, apparatus, and appliances, including spare parts and accessories thereof, but excluding consumable items (hereinafter referred to as the "hospital equipment"), the import of which is approved either generally or in each case by the Government of India in the Ministry of Health and family Welfare, or by the Directorate General of Health Services to the Government of India, as essential for use in any hospital specified in the table below, from — (i) the whole of duty of customs leviable thereon under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hospitals which may be certified by the said Ministry of Health and Family Welfare, in each case, to be run for providing medical, surgical or diagnostic treatment not only without any distinction of caste, creed, race, religion or language but also- (a) free, on an average, to at least 40 per cent of all their outdoor patients; and (b) free to all indoor patients belonging to families with an income of less than rupees five hundred per month and keeping for this purpose at least 10 per cent of all the hospital beds reserved for such patients; and (c) at reasonable charges, either on the basis of the income of the patients concerned or otherwise, to patients other than those specified in clauses (a) and (b). 3. Any such hospital in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and (iv) that such hospital, when starts functioning would be relatable to a hospital specified in paragraph 1, 2 and 3 of this table, and the said Ministry of Health and Family Welfare certifies that to effect Provided that — (a) in the case of a hospital relatable to paragraph 3 of this table, the importer produces evidence to the Assistant Collector of Customs at the time of clearance of the said hospital equipment that the same is being imported in accordance with the conditions specified in the proviso to that paragraph; (b) the importer shall give an undertaking in writing to the Assistant Collector at the time of clearance of the said hospital equipment that the importer shall furnish certificates from the said Ministry of Healt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Customs Duty Exemption Certificate (CDEC) wrongly categorized the appellant - hospital in Category 2 instead of Category 1. It is this controversy which ultimately came before the High Court in Customs Appeal Nos. 52, 53 and 55 of 2008. 6. In this case, vide the impugned Order, the Division Bench of the High Court held that the case is covered by the judgment of the Supreme Court in the case of Jaslok Hospital & Research Centre v. Union of India reported in 2007 (218) E.L.T. 170 (S.C.). Following the decision of the Supreme Court in the case of Jaslok Hospsital (supra), the High Court dismissed the Customs Appeals filed by the appellant herein. 7. The narrow issue which, therefore, arises for determination in this case whether the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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