CDR DIAGNOSTIC CLINIC Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) NONE is present on behalf of the appellants. No request from them for adjournment has been even received. Therefore, we do not find any sufficient ground to adjourn the case. We proceed to decide the appeal on merits after hearing the ld. SDR.

(2.) THE main issue involved in the present appeal which has been directed by the appellants against the impugned Order -in -Original passed by the adjudicating authority, is as to whether the appellants are entitled to the benefit of Notification No. 64/88 -Cus., dated 1 -3 -88 for the import of medical equipments as detailed in the show cause notice. The facts are not much in dispute. The appellants are only Diagnostic Centre. They imported medical equipments meant for scanning of the patients. They have sought the benefit of the above said notification regarding payment of customs duty, on those equipments, but the same has been denied to them on two grounds, firstly, that they cannot be termed as 'hospital' in terms of the said notification and secondly, that they even had no facility for treatment of indoor patients.

(3.) WE have heard ld. SDR.