Hospital exemption under Notification No. 64/88-Cus. denied to a diagnostic centre lacking indoor patient treatment facilities.

A diagnostic centre importing medical equipment was held not to qualify for exemption under Notification No. 64/88-Cus. because it did not answer the description of a hospital. The Tribunal followed the earlier binding view that a diagnostic centre is outside the scope of "hospital" for this notification. It also found that the centre had no indoor patient treatment facility, no beds were available, and the record did not rebut the adjudicating authority's findings. The withdrawal of the relevant certificates on the same basis further supported denial of the exemption.

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Issues: Whether a diagnostic centre importing medical equipment was entitled to the benefit of Notification No. 64/88-Cus. by being treated as a hospital and by satisfying the requirement of facility for treatment of indoor patients.

Analysis: The notification benefit depended on the importer answering the description of a hospital. The Tribunal followed the earlier binding view that a diagnostic centre does not fall within the meaning of hospital for the purposes of Notification No. 64/88-Cus. Independently, the record showed that the appellants had no indoor patient treatment facility and no beds were available at the clinic, and there was nothing to displace the adjudicating authority's findings. The withdrawal of the relevant certificates on the same ground also supported the denial of exemption.

Conclusion: The appellants were not entitled to the exemption under Notification No. 64/88-Cus., and the denial of the benefit was upheld.

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