BHARAT DIAGNOSTIC CENTRE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal is placed before us in view of the order of reference made by two learned Judges of this Court dated 17.01.2008. The Referral order reads as under:

(2.) The Central Government has issued Notification No. 63/88-CUS, dated 01.03.1988 granting exemption to hospital equipments imported by specified category of hospitals (charitable) subject to certification from the Directorate General of Health Services (for short, "the DGHS") to the Government of India. We are not going into the conditions that are prescribed for seeking exemption under the aforesaid notification. For the purpose of answering the reference, it is suffice to extract only the explanation appended to the notification dated 01.03.1988. The explanation reads as under:

(3.) It would be pertinent at this stage to take note of the rules regarding the interpretation of the word 'includes' as has been used in the given notification above. Furthermore, we would take note of the well-established and settled principles of law with regard to the construction of a notification, and in particular an exemption: notification as existing in the given reference.