1988 on the strength of a Customs Duty Exemption Certificate (CDEC) No. Z.37024 issued by the Director General of Health Services. The CDEC ... also noticed that DGHS, who issued the CDEC certificate for availment of benefit under Notification 64/88 had lateron cancelled the same vide letter
dated 1.3.88, on the basis of Customs Duty Exemption Certificate (CDEC) issued by the Director General of Health Services. The DGHS, later on, cancelled ... CDEC under intimation to the Customs authorities. The DGHS letter dated 31.10.2000 disclosed that the appellants had not fulfilled the free treatment conditions
which was granted on the basis of Customs Duty Exemption Certificate (CDEC) issued by Directorate General of Health Service (DGHS). The said notification exempted medical ... when imported by certain categories of hospitals, subject to production of CDEC issued by DGHS, alongwith certain other conditions.
3. When the case was called
terms of evasion of Customs Duty and by concealment of facts obtained
CDEC in respect of MRI and Lithotripsy machines and by violating the provisions
above.
5. The Institute obtained the requisite Customs Duty Exemption Certificate ('CDEC' for short) from the DGHS to the effect that
Centre for Development of Advanced Computing
(hereinafter referred to as "CDEC") issued an advertisement on
behalf of the Secretary to Government of Punjab
such exemption was granted. In order to facilitate the enquiry, copies of CDECs/Bills of Entry/Invoices obtained directly from the institution by the Committee
terms of evasion of Customs Duty and by
concealment of facts obtained CDEC in respect of MRI
and Lithotripsy machines and by violating the provisions
dated 1-3-1988 by furnishing NMIC and CDEC No. NMI/ENGG/389/88/506, dated
required and it cannot be essential for receiving the benefit of CDEC. It further states that diagnostic treatment is very expensive and it cannot ... Hence, the bed requirement cannot be essential for receiving the benefit of CDEC. Further, the diagnostic equipment which are very costly worth several crores
