M/S. Dayanand Medical College & ... vs C.C. (Import & General), New Delhi on 12 August, 2014
5. In the first round of litigation, Tribunal in terms of Final Order No. 281/2006-Cus dated 10.8.06 (ref: page 124 of the appeal folder) held that the only issue before the authority was as to whether charging of nominal fee of Rs.10/- disentitles the appellant to benefit of Notification No. 64/88-Cus. Learned adjudicating Commissioner in para 7 of the re-adjudication order categorically held that in view of the decision of Tribunal in the case M/s. Ramaiah Medical Teaching Hospital vs. CCE Bangalore [2005 (184) ELT 82] charge from OPD patients shall not make appellant ineligible to the benefit of notification.