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5. We also find from the impugned order that the appellants have got no facility for indoor patients treatment and no bed was found available with them in the clinic, at the time of inspection carried out by the competent authority. Even the Director General of Health Services vide their letter dated 27-10-1997 had withdrawn the two CDECs issued to the appellants on the ground that they were not having any indoor bed facility so as to claim exemption from payment of customs duty under the said notification. We do not find any evidence on record to contradict these findings of the adjudicating authority recorded in the impugned order. Therefore, benefit of the notification in question, on the second ground, has been also rightly denied to the appellants.