under Provisional Duty Bond S23/100/92ACC pending production of CDEC certificate in terms of Customs Notification No.64/88 dated 1.3.88. Subsequently ... matter to DGHS for its reconsideration. Learned counsel contended that where CDEC issued by DGHS was in force, it was not open to the customs
fulfilling the post import conditions and hence not eligible
to retain CDECs issued to it under 64/88-Cus.,
notification. Therefore, the CDECs issued ... Annexure-I are hereby withdrawn as cancelled. Your
pending request for CDEC/Categorisation certificate &
Installation certificate as per Annexure-II not considered
further
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
learned DR contended that once it is
admitted that the CDECs were withdrawn in the year
2000, the cancellation will have effect from the date
dated 01.03.1988 basing on which it was granted Customs Duty Exemption certificate (CDEC) to import medical equipments duty free. Further, Medical Supdt. Of DGHS informed
Date
Description of Goods
Assessable Value (Rs.)
No. & date of CDEC
1
Invoice No. NUCL/27/89 dt. 9-6-89
Rowland Oesophageal Applicator