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2018 Supreme(Mad) 2882

K.RAVICHANDRABAABU
Kamakshi Memorial Hospitals Private Limited – Appellant
Versus
Additional Commissioner of Central Excise, Office of the Commissioner of Central Excise – Respondent


Advocates Appeared:
For the Petitioner:N. Viswanathan, Advocate.
For the Respondents: T. Pramod Kumar Chopda, Senior Standing Counsel.

JUDGMENT :

1. The petitioner is aggrieved against the order of the second respondent dated 27.04.2018.

2. The case of the petitioner is as follows:

The petitioner is a Multi-Specialty Hospital established for providing health care service to the needy patients. The petitioner has a dedicated cancer specialty ward, in which, the petitioner was exclusively providing preventive and curative treatment for cancer. With a view to provide radio drugs/pharmaceuticals at the door steps of the PET scan centres in Chennai, the petitioner imported a machine called “Cyclotron”, which is an equipment primarily intended to develop/process radio pharmaceuticals. Since the said machine “Cyclotron” will be inducing radio activity in the course of developing and processing the FDG/F18, its establishment, functioning and processing are regulated by the Atomic Energy Commissioner of India. The petitioner accordingly, obtained necessary licence/permission from the Atomic Energy Regulation Board and commissioned the Cyclotron facility at their Hospital for the purpose of processing Fluorine-18. There are about 25 known types of radio pharmaceuticals and Flourine-18 is one among them. The petitioner was lice


























































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