https://www.taxtmi.com/caselaws?id=31970 A request to change hospital categorisation under Notification No. 64/88-Cus. is maintainable only while the existing categorisation remains in force. Once the categorisation has been cancelled, and no interim order stays that cancellation, there is no subsisting category to convert. A challenge to the cancellation does not by itself preserve the categorisation for this purpose. The later Supreme Court ruling was treated as binding and followed in preference to the earlier view relied on by the hospital, so conversion from category 2 to category 1 after cancellation was held unavailable. en-us Wed, 01 Oct 2008 00:00:00 +0530 Sat, 03 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31970 A request to change hospital categorisation under Notification No. 64/88-Cus. is maintainable only while the existing categorisation remains in force. Once the categorisation has been cancelled, and no interim order stays that cancellation, there is no subsisting category to convert. A challenge to the cancellation does not by itself preserve the categorisation for this purpose. The later Supreme Court ruling was treated as binding and followed in preference to the earlier view relied on by the hospital, so conversion from category 2 to category 1 after cancellation was held unavailable. Case-Laws Customs Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31970