1997 (6) TMI 180

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....Medical College, Trichur. The goods were cleared allowing the benefit of duty exemption under Notification No. 63/88 which grants exemption to hospital equipments. Respondent subsequently imported one Akai VCR and claimed duty free clearance under Notification No. 63/88 on the ground that this was the part of the earlier consignment imported vide B/E No. 98/7-6-1989. This VCR was not allowed duty free as it was not a hospital equipment. Considering the goods, they cannot be considered as hospital equipment. The respondents were issued a show cause notice demanding differential duty in regard to image intensifier T.V. system and accessories as cleared under B/E No. 98/7-6-1989. The Collector (Appeals) however, allowed the appeal of the respo....

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....)'s order which illustrates the functioning of impugned goods. "According to the technical write-up furnished by the respondents, the Image Intensifier TV system is used for intensified examination of the human body in the course of (1) Barium Swallo (2) Implantation of pace maker (3) Orthopaedic work and (4) Other examinations. The Image Intensifier TV system is used with the X-ray unit. The X-ray beam penetrating the patient strike the image intensifier input screen and illuminate it as with a conventional fluroscopic screen. Electrons are consequently liberated from the photocathode placed behind the screen. These are focussed electrons-optically and accelerated towards the output screen where they generate an image amplified many tim....

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....ion No. 63/88. The notification exempts all equipments, apparatus and appliances, including spare parts and accessories thereof when imported into India, by any hospital specified in the Table appended to the Notification from the whole of duty of leviable thereon subject to the conditions that (i) the hospital produces a certificate from the Directorate General of Health Services to the effect that hospital falls in one of the categories of hospital specified in the said Tables (iii) (sic) the Head of the hospital certifies that the hospital equipment in question are not being manufactured in India and are essential for running or maintenance of the hospital. The hospitals specified in the table appended to the Notification are all hospita....