9911796707
TMI Blog2003 (8) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... e year 1990-91, which was released provisionally without payment of duty under Notification No. 64/88-Cus., dated 1-3-88 on execution of a bond which was, later on, cancelled on production of Customs Duty Exemption Certificate issued by the Director General of Health Services (DGHS). The exemption certificate was, later on, withdrawn by the DGHS, on finding that the appellants' institution was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal's Larger Bench decision rendered in Lady Amphthil Nurses Institutions v. CC, Chennai reported in 2002 (150) E.L.T. 776 (Tri. - LB). (ii) Andhra Pradesh High Court's judgment in Kailash Diagnostic Rehabilitation Centre P. Ltd. v. DGHS reported in 2003 (153) E.L.T. 281 (A.P). (iii) Supreme Court's judgment in CC, New Delhi v. C.T. Scan Research Centre (P) Ltd. reported in 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not been rebutted in the present appeal. Further, it appears to us, the crucial finding recorded by the adjudicating authority is that the appellants' institution was only a diagnostic centre and not a hospital. The Andhra Pradesh High Court's judgment referred to above is relevant in this context. The High Court held that a diagnostic centre was not a hospital for purposes of Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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