THE HON'BLE Mr. JUSTICE B. SUDERSHAN REDDY And THE HON'BLE Mr. JUSTICE S. ANANDA REDDY WRIT PETITION Nos.22963 AND 22964 OF 1996 DATE: 26-10-2005 Between: CDR HEART INSTITUTE, Hyderguda, Hyderabad (Unit of CDR Medical Industries Ltd) Rep. by its Chairman, Dr. C. Dayakar Reddy ... PETITIONER AND The Secretary, Union of India, Ministry of Health and Family Welfare, Nirman Bhawan, New Delhi 110 011, and 4 others ... RESPONDENTS THE HON'BLE Mr. JUSTICE B. SUDERSHAN REDDY And THE HON'BLE Mr. JUSTICE S. ANANDA REDDY WRIT PETITION Nos.22963 AND 2294 OF 1996 COMMON ORDER:(Per Hon’ble Mr. Justice B. Sudershan Reddy) In view of our conclusion in the judgment in W.P. Nos.34694, 34715 and 1392 of 1998 to uphold the order passed by the Director General of Health Services, New Delhi holding that the petitioners are not entitled to the benefit of any exemption from payment of customs duty under the notification No.64/88, dated 01-03-1988, the petitioner is bound to pay the customs duty. Thus, the impugned notices requiring the petitioner to pay the customs duty does not suffer from any infirmity requiring our interference. The Writ Petitions are accordingly dismissed without any order as to costs. ___________________________ B. SUDERSHAN REDDY, J Date:26-10-2005. ___________________________ S. ANANDA REDDY, J PV