COMMISSIONER OF CUSTOMS, NEW DELHI vs M/S CHANDIGARH LITHOTRIPSY CENTRE LTD. — C.A. No. 5993/2001

Summary: Commissioner of Customs v. Chandigarh Lithotripsy Centre Ltd. (C.A. 5993/2001) The Supreme Court dismissed the Revenue's appeal on April 10, 2007, affirming the Customs Tribunal's decision to allow Chandigarh Lithotripsy Centre's exemption claim for imported medical equipment (Lithotriper and X-ray unit). The Tribunal found that the respondent had timely submitted installation certificates to the Director General of Health Services in 1992 within the two-year requirement under Notification 64/88, and the Revenue could not rebut this factual finding. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.