2001 (4) TMI 397

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....B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal is taken up for disposal with consent of both sides after waiving deposit. 2. In the order impugned in the appeal the Commissioner has held that the treadmill systems and their standard accessories imported by the appellant were not eligible for the benefit of exemption of Notification 64/88 for t....

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.... v. CC - 1994 (71) E.L.T. 569, the Tribunal held that Notification 64/88 cannot be so interpreted as to mean that it is not available to a hospital not having beds for treatment of indoor patients, and accepting the clarification by Health and Family Welfare extending the benefit to Surlux Diagnostic Ltd. which was only a diagnostic centre. This decision has been followed in Gujarat Imaging & Rese....

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....ent of Maharashtra to the Director General of Health Services, Government of India strongly suggests that the diagnostic centre was in existence that day but does not conclusively establish it. The certificate of the Dy. Director of Health Service who visited the centre stated to be enclosed to that letter has not been produced Counsel for the appellant says that he will produce sufficient evidenc....