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TMI Blog2004 (4) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J)]. - The above 2 appeals, arising out of the different Order-in-Original, involve common issue of eligibility to the benefit of Notification No. 70/81-Cus., dated 26-3-1981 and Notification No. 321/87, dated 22-9-1987 to different medical equipments imported by the appellants and are hence taken up for hearing together and disposed of by this common order. 2. In Appeal No. 622/94-BOM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,80/- and Rs. 52,296.85 have been confirmed and penalty of Rs. 10 lakhs imposed by denying benefit of Notification No. 70/81-Cus. and Notification No. 321/86. (Order No. 14/Commr. 97/App., dated 29-12-1997). 4. The Notifications stipulate that the benefit of exemption from duty is available to Research Institution subject to condition inter alia that such Institute should furnish a certificate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to import by the Research Institution and also relating to not engaging in any commercial activity (as charges were collected for treatment/diagnosis) had been violated and hence show cause notices proposing confiscation of the imported medical equipments, recovery of Customs duties and proposing penal action against each case has been issued, which have been adjudicated by the Commissioner re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s commercial activity has distinct connotation. It cannot be stated that the appellants are engaged in any commercial activity, particularly when they clearly stated that their Institution is running on "no profit no loss" basis. We, therefore, hold that the benefit of the above Notifications is available to the appellants, set aside the impugned orders and allow the appeals. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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