NOIDA MEDICARE CENTRE LIMITED Vs. CC

JUDGEMENT

(1.) THE appellant Noida Medicare Centre Limited, Noida had imported hospital equipment claiming exemption under Notification No. 64/88 -Cus dated 1.3.88 without payment of duty. Based on the customs duty exemption certificate issued by the Director General of Health Services (DGHS), the value of the consignment is Rs. 2,75,11,988/ - and the duty foregone works out to Rs. 3,78,66,864/ - (since reduced to Rs. 1,10,04,795/ - in the impugned order of the Commissioner). The notification in question has laid down certain conditions to be satisfied by the importer "hospital" before claiming the same. One such condition as laid down under the Table at para 2 reads as under:

(2.) ALL such 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, -

(3.) THE learned Counsel for the appellants would rely upon the ratio of this Tribunal's order in Surlux Diagnostics Ltd., v. Collector of Customs, Bombay for the proposition that "since DGHS itself has taken a view that diagnostic center need not have the beds but they are entitled for Notification No. 64/88, condition under para 2 of the said notification is not operational". According to him the word "and" used therein should be read as "or" and the situation calls out for such an amendment/interpretation.