U.C. Banerjee, J. - (1.) The disparity between developed and a developing economy is more pronounced in the matter of availability of medical facilities. Efforts, however, are now afoot to eradicate such a disparity either by indigenous development of medical facilities by way of transfer of technology from developed to developing countries or by direct importation of equipments so as to subserve the need of the hour and the latest development in medical sciences be made available to the people at large. The State has a responsibility in the matter of providing medical facilities to the citizens and to ameliorate the conditions of suffering people, various policies have been engrafted in the Statute Book so that importation of sophisticated medical equipment can be had, the ultimate object being to render medical assistance so far as is practicable.
(2.) Our country also is not lagging behind in this respect in the matter of providing medical facilities to the ordinary common man and with that background the Notification No. 64/88 dated 1.3.1988 was issued by the Ministry of Finance, Government of India so as to permit an importer to import sophisticated machinery for medical treatment even without payment of custom duties-A positive step for the benefit of the people. Admittedly the same results in loss of revenue for the country but actions cannot always be measured in terms of rupee and paisa-in discharge of its social obligation certain measures have had to be adopted so that this development in medical sciences may be available to its citizens. Checks and balances have to be introduced in order to avoid the mal-utilization of such a benefit this restriction cannot by any stretch can be said to be unreasonable and the governmental authority is within its rights to impose some such conditions as is deemed expedient.
(3.) The Notification No. 64/88 provides exemption in payment of whole of the duty in the matter of importation of machinery. This being an exemption notification, the same shall have to be construed strictly and the law is well settled on this score and as such we need not dilate much in regard to such an issue.;