- (1.) Leave granted.
(2.) This appeal has been filed against a common judgment and order passed by the High Court of Andhra Pradesh, Hyderabad on December 31, 2004 in Writ Petition Nos. 22734 & 22735 of 1996 and 3355 of 2001. Few facts which are necessary for understanding the controversy are that the appellant Share Medical Care is a Society registered under the Andhra Pradesh (Telengana Area) Public Societies Act, 1350 Fasli (Act 1 of 1350 F) ('Society' for short) and owes its origin to the desire of Non Resident Indian (NRI) Scientists and Doctors based in the United States of America (USA). The aim of the Society is to share the advanced technology with the citizens of India. The appellant-Society was established with the intention to construct and run hospitals, medical and diagnostic centers, etc. It is a charitable hospital and is run on 'no-profit' basis. It is located at village Ghanapur, about 40-50 kms away from the city of Hyderabad. It started its activities in the year 1993. It has specialized in treatment of heart and related ailments having the latest equipments and specialist doctors.
(3.) In the year 1992-93, the appellant-Society imported certain medical equipments for the use in its charitable hospital. According to the appellant, under Notification No. 64/88-Cus dated March 1, 1988, exemptions were granted to hospital equipments imported by specified category of hospitals (charitable) subject to certification by Directorate General of Health Services (DGHS). The table in the notification classified hospitals in four categories. According to the appellant, it falls under Para No.3 of the table of notification.;