LADY AMPHTHIL NURSES INSTN. AND Vs. CC

JUDGEMENT

(1.) In all these batch of appeals, [numbering 25 appeals] common questions of law and facts are involved, hence they are all taken up together for disposal, as per law. The questions that arise for consideration in these appeals are as follows: - -

(2.) For the purpose of easier understanding of the case, it is appropriate to extract the entire Notification No. 64/88 -Cus. dated 1.3.88 hereinbelow: - -

(3.) Provided that in the case of import of spare parts, no approval as specified in paragraph 1 will be required subject to the conditions that - -