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Collector Of Customs Vs. Dr. Mrs. Sita Bhateja'S Nursing - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)(13)ELT978TriDel
AppellantCollector Of Customs
RespondentDr. Mrs. Sita Bhateja'S Nursing
Excerpt:
.....the conditions necessary under that notification. the importers went in an appeal before the appellate collector of customs, madras. he in his order no.c 3/2306/8 l dated 29-12-1981 allowed re-assessment as claimed by the importers of all the goods imported except one item, namely, 12 mm slmln trocar & cannula on the ground that the said item was not covered by the duty exemption certificate. the central government had taken up the order of the appellate collector for review and tentatively held that the appellate collector had erred in his decision and as such issued a notice to the importers asking them as to why the order-in-appeal be not set aside and why the assistant collector's order be not restored or further order(s) as deemed fit be not passed 3. shri derashri, on.....
Judgment:
2. In this case Dr. (Mrs) Sita Bhateja's Nursing Home, Langford Gardens, Bangalore had imported a consignment consisting of medical equipment covered by Bill of Entry Air C 126/6-1-81. The importers cleared the goods on payment of duty and filed a refund claim for re-assessment under notification No. 17-Customs, dated 25-1-1979. Their claim was rejected by the Assistant Collector of Customs on the ground that the claimants had not produced the eligibility certificate issued by the Ministry of Health and Family Welfare satisfying the conditions necessary under that notification. The importers went in an appeal before the Appellate Collector of Customs, Madras. He in his order No.C 3/2306/8 L dated 29-12-1981 allowed re-assessment as claimed by the importers of all the goods imported except one item, namely, 12 mm Slmln Trocar & Cannula on the ground that the said item was not covered by the duty exemption certificate. The Central Government had taken up the order of the Appellate Collector for review and tentatively held that the Appellate Collector had erred in his decision and as such issued a Notice to the Importers asking them as to why the order-in-appeal be not set aside and why the Assistant Collector's order be not restored or further order(s) as deemed fit be not passed 3. Shri Derashri, on behalf of the Government stated that the eligibility certificate showing that the importing hospital is eligible for the concession under the aforesaid notification does not particularly relate to the goods in question but it is worded in general and as such the importers are not eligible for any exemption.

4. We fail to appreciate how else an eligibility certificate showing any Institution as Charitable Institution be given if not in general terms to effect that the institution provides treatment facilities without distinction of caste, creed, race, religion or language and it is run on non-profitable basis. The eligibility certificate is not relatable to one invoice or other, but it relates to the institution as such showing that it would qualify as charitable institution. We have carefully gone through the duty exemption certificate also. It contains the item namely, 12 mm Slmln Trocar and Cannula also. Perhaps the items being too many the Appellate Collector of Customs might have missed it.

As the items as shown in the original Bill of Entry and the items shown in the duty exemption certificate tally, we set aside the Show Cause Notice issued by the Central Government and hold that, the entire consignment (including item 12 mm Slmln Trocar & Cannula) should be re-assessed under notification No. 17-Customs dated 25-1-1979 with consequential relief to the respondent.


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