claimed the exemption on
the strength of Customs Duty Exemption Certificate
(CDEC) No Z.37021/63/86-MG(P) dated 09.12.1988
issued by the Director ... letter F No Z 37021/63/86-MG
dated 08.01.2001 withdrew the CDEC issued by them
under Notification No 64/88-Cus dated
Directorate-General of Health Services (DGHS), whereby the Customs Duty Exemption Certificates (CDEC) which had been issued by the DGHS to the hospital to facilitate ... connection, the learned counsel has further contended that, though the cancellation of CDECs was not challenged by the hospital before any court
fell under the scope of paragraph 1.
3. Revenue has contended that CDEC was issued vide DGHS for the category of hospital covered under paragraph ... contrary, the letter of DGHS dated 30.8.2000 in terms of which the CDEC issued to the appellants was withdrawn as cancelled specifically noted that
strength of Rosha committee report cancelled the customs duty exemption duty, the CDEC issued to the appellants in respect of these imports. The matter ... back to the Division Bench, in view of the cancellation of the CDEC issued to the appellant on 14/11/2000. The matter is therefore
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
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
lower authorities to submit that as the DGHS cancelled the CDEC certificate for non-fulfillment of the conditions, therefore the goods are not entitled
State Governments subject to furnishing
certificate i.e., Customs Duty Exemption Certificate [CDEC] at
the time of import signed by the Chief Controller of Research
State Governments subject to furnishing
certificate i.e., Customs Duty Exemption Certificate [CDEC] at
the time of import signed by the Chief Controller of Research
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
