2007 (6) TMI 353

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....ember (J)]. -  The appellants had imported certain medical equipments and spares in April, 1985 and Feb, 1986 and obtained clearance thereof at "nil" rate of duty under Notification No. 279/83-Cus., dated 30-9-1983. Later on, they imported certain spares for the equipment in April, 1990 and these were also cleared at "nil" rate of duty, this time under Notification No. 64/88-Cus., dated 1-3-....

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....emsp;There is no representation for the appellants despite notice, nor any request of theirs for adjournment. We are not inclined to keep this old appeal pending any longer. Accordingly, we have examined the records and heard ld. SDR. 3. The subject Notifications had granted the benefit of "nil" rate of duty to hospitals in respect of medical equipments imported by them, subject to certain c....

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....tic treatment to all without distinction of caste, creed, race, religion or language and giving free treatment to at least 40% (on an average) of all patients. It is also stated that they were giving free treatment to indoor patients of the General Hospital. The appellants have not challenged the finding of the lower authorities regarding the status of their institution. Apparently, they have ackn....