Notification was availed on the strength of the Customs Duty Exemption Certificate (CDEC) issued by the Director General, Health Services (DGHS). The DGHS ... letter dated 12-12-1997 cancelled the above said CDEC issued to the appellants based on the Supreme Court's decision in " Mediwell
Customs duty in terms of Customs Duty Exemption Certificate (hereinafter referred as CDEC) issued by the Director General of Health Services (hereinafter referred as DGHS ... importer to ascertain whether the importer fulfilled the conditions for obtaining/retaining CDEC for import of hospital equipments. The information furnished by the importer
allowed duty-free clearance on production of Customs Duty Exemption Certificate (CDEC) issued by the Director-General of Health Services (DGHS) and that the said ... been cancelled by DGHS. It is pointed out that, against cancellation of CDEC, the party had moved the Hon'ble High Court of Kerala
above.
5. The Institute obtained the requisite Customs Duty Exemption Certificate ('CDEC' for short) from the DGHS to the effect that
custom duty from the petitioners as the custom duty exemption certificates (CDECs) were granted without any misrepresentation. He further submitted that, judgments of Supreme Court
Jain Woollen Mills 2000 (129) ELT 56 (SC) and CDEC New Delhi's Circular No. 42/2001 dt. 31.7.01 for speedy clearance
