TaxTMI 
TaxTMI 
2015 (2) TMI 177
X X X X Extracts X X X X
X X X X Extracts X X X X
....isted. Moreover it is also noticed that the bills of entry have not been chronologically listed in the order-in-appeal and consequently it is difficult to determine which appeal relates to which bill of entry. Therefore we are passing a single order in respect of all the six appeals listed today and the two remaining appeals may be listed on a future date. At this juncture we also have to take note of the fact that out of eight bills of entry, only in two bills of entry the amount involved is more than Rs. 5 lakhs. Strictly going by the National Litigation Policy and the procedure followed by us till now, the appeals where the amount involved in respect of a single appeal is less than Rs. 5 lakhs should have been rejected. Because of the di....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of societies, such societies being controlled by any of the authorities mentioned in (1) above; (b) the importer produces a certificate, from the Directorate General of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union Territory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and (c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital. Explanation - "Hosp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....not available when the hospital equipment is imported by a person other than the hospital. In the absence of any explicit provision with regard to availability of exemption to any person other than the hospital, the same cannot be extended when imported by a person other than the hospital. Further there is no end use compliance condition for ascertaining the bona fide usage. Wherever Government desires to extend the exemption to persons other than hospitals, the Government explicitly provides suitable clauses and end use conditions in the same Notification. Such is the case with respect to some of the Notifications viz., Sl. No. 152 of Customs Notification No. 21/2002, Sl. No. 9, 10, 11 of Customs Notification No. 39/96 and Customs Notifica....