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
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
exemption under Notification No. 64/88 to the MRI scanner imported against CDEC No. Z-37036/5/90/MG dtd. 14.5.1990 issued by DGHS ... undertaking given to the Apex Court. The Department further contends that the CDEC dtd. 14.5.1990 issued by DGHS has been subsequently withdrawn under orders
clearances were allowed on the basis of a Customs Duty Exemption Certificate (CDEC) produced from the Director General of Health Services. An Installation Certificate ... they were shown as a hospital of category 4 in the CDEC. However, this certificate was not produced. Moreover, the exemption certificate was withdrawn
serial No. 1. They also submitted that the conditions under which the CDEC certificates have been treated as invalid and withdrawn would apply only
Services vide their letter dated 27-10-1997 had withdrawn the two CDECs issued to the appellants on the ground that they were not having
