SHARE MEDICAL CARE vs UNION OF INDIA .

The Supreme Court ruled that the appellant, Share Medical Care, is entitled to exemption under Notification No. 64/88-Cus dated March 1, 1988, specifically under Para 3, as a charitable hospital. The Court held that the High Court erred in dismissing the appellant's petitions, emphasizing that the Society's initial application for exemption under Para 2 does not preclude it from seeking exemption under Para 3 later. The Court directed the authorities to reconsider the application for exemption in light of the Society's charitable status and compliance with the necessary certifications.