Supreme Court of India

Share Medical Care v. Union of India and Ors.

Neutral citation
Bench C.K. Thakker and Lokeshwar Singh Panta JJ.
Decided 23 February 2007

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

What the Court ordered

For the foregoing reasons, the appeal deserves to be allowed and is accordingly allowed.

Judgment, page 9

From the headnote

Customs Act, 1962: Charitable Hospital-Importing hospital equipments-Claiming benefit 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l,l988-Refusal on ground that hospital itself had sought and was granted benefit of para 2, and since the benefit was withdrawn on non­ fulfilment of obligation under para 2, it cannot claim benefit under para 3- Held, authori1ies would reconsider case of hospital as to exemption under para 3 strictly in accordance with law on its own merits-Notification No. 64188-Cus dated March 1, 1988.

Where later benches applied it

Of those, 1 referred to

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