Supreme Court · 2007 INSC 202 · Decided 23 February 2007

Share Medical Care v. Union of India and ORS.

Court
Supreme Court of India
Citation
2007 INSC 202 · [2007] 3 S.C.R. 44
Case number
CIVIL APPEAL No. 919/2007
Decided
23 February 2007
Bench
C.K. THAKKER, LOKESHWAR SINGH PANTA (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Customs Act

Headnote

Customs Act, 1962: Charitable Hospital-Importing hospital equipments-Claiming benefit C under para 3 of the Table of exemption Notification No. 64188-Cus dated March l,l988-Refusal on ground that hospital itself had sought and was granted benefit of para 2, and since the benefit was withdrawn on 3- Held, authori1ies would reconsider case of hospital as to exemption under D para 3 strictly in accordance with law on its own merits-Notification No. 64188-Cus dated March 1, 1988. The appellant, a Society registered under the Andhra Pradesh (Telengana Area) Public Societies Act, 1350-Fasli

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