2003 (8) TMI 98

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....ant had imported a whole body C.T. Scanner in the year 1990-91, which was released provisionally without payment of duty under Notification No. 64/88-Cus., dated 1-3-88 on execution of a bond which was, later on, cancelled on production of Customs Duty Exemption Certificate issued by the Director General of Health Services (DGHS). The exemption certificate was, later on, withdrawn by the DGHS, on ....

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....e been relied on by the DR :- (i)          Tribunal's Larger Bench decision rendered in Lady Amphthil Nurses Institutions v. CC, Chennai reported in 2002 (150) E.L.T. 776 (Tri. - LB). (ii)         Andhra Pradesh High Court's judgment in Kailash Diagnostic & Rehabilitation Centre P. Ltd. v. DGHS reported in 2....

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....ospital which was run by the appellants at a distance of 13 Kms. from the diagnostic centre was laying closed since August, 1997. These facts found by the Commissioner have not been rebutted in the present appeal. Further, it appears to us, the crucial finding recorded by the adjudicating authority is that the appellants' institution was only a diagnostic centre and not a hospital. The Andhra Prad....