2007 (3) TMI 168

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....Diagnostics Limited). It appears from the records that M/s. CDR Diagnostics Limited had filed two Bills of Entry No. 20426 and 20427, both dated 24-5-90, for clearance of certain medical equipments duty-free under Customs Notification No. 64/88-Cus. Like wise, another Company viz. M/s. CDR Health Care Limited had also filed Bill of Entry No. 33124 dated 28-8-90 for similar clearance of medical equ....

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....s Duty Exemption Certificate (CDEC) and Installation Certificate in respect of the medical equipments had not been obtained from the Director-General of health Services (DGHS) and produced as required under Customs Notification No. 64/88, rejected the appeal filed by M/s. CDR Medical Industries Limited. Hence the present appeal of M/s. CDR Medical Industries Limited. 2. There is no representati....

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....amount of duty on the goods cleared under all the three Bills of Entry, from M/s. CDR Health Care Limited. Obviously, this could not have been done. One of the main grounds raised in the present appeal stands substantiated. It appears, ld. Commissioner (Appeals) also overlooked the above aspect while sustaining the Assistant Commissioner's order 4. On the above facts, we have no option but to r....