https://www.taxtmi.com/caselaws?id=107069 The court dismissed multiple writ petitions challenging the withdrawal of customs duty exemptions granted to diagnostic centers under Notification No. 64/88. The court held that diagnostic centers not operating as hospitals were not entitled to the exemption. The court emphasized that the term "hospital" in the notification encompassed institutions providing medical, surgical, or diagnostic treatment, and the petitioners did not meet the conditions stipulated for availing the exemption. Previous judgments clarified that diagnostic centers run purely on a commercial basis were not eligible for the exemption. Consequently, all writ petitions were dismissed without costs. en-us Tue, 18 Jun 2002 00:00:00 +0530 Sat, 17 Mar 2012 13:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107069 The court dismissed multiple writ petitions challenging the withdrawal of customs duty exemptions granted to diagnostic centers under Notification No. 64/88. The court held that diagnostic centers not operating as hospitals were not entitled to the exemption. The court emphasized that the term "hospital" in the notification encompassed institutions providing medical, surgical, or diagnostic treatment, and the petitioners did not meet the conditions stipulated for availing the exemption. Previous judgments clarified that diagnostic centers run purely on a commercial basis were not eligible for the exemption. Consequently, all writ petitions were dismissed without costs. Case-Laws Central Excise Tue, 18 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107069