2004 (4) TMI 233

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....mber (T)   [Order per : Jyoti Balasundaram, Member (J)]. - The above 2 appeals, arising out of the different Order-in-Original, involve common issue of eligibility to the benefit of Notification No. 70/81-Cus., dated 26-3-1981 and Notification No. 321/87, dated 22-9-1987 to different medical equipments imported by the appellants and are hence taken up for hearing together and disposed o....

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.... of Rs. 15 lakhs and on which duty demands of Rs. 12,45,80/- and Rs. 52,296.85 have been confirmed and penalty of Rs. 10 lakhs imposed by denying benefit of Notification No. 70/81-Cus. and Notification No. 321/86. (Order No. 14/Commr. 97/App., dated 29-12-1997). 4. The Notifications stipulate that the benefit of exemption from duty is available to Research Institution subject to condition inter....

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....of the view that the condition of the Notification relating to import by the Research Institution and also relating to not engaging in any commercial activity (as charges were collected for treatment/diagnosis) had been violated and hence show cause notices proposing confiscation of the imported medical equipments, recovery of Customs duties and proposing penal action against each case has been is....