2005 (1) TMI 437 - AT - Customs

Summary

Issues:
1. Eligibility for exemption under Notification No. 51/96-Cus.
2. Requirement of registration with DSIR for availing exemption.

Analysis:
1. The main issue in this case was the eligibility of the respondents for exemption under Notification No. 51/96-Cus. The appellant argued that the Institute needed to be registered with the Ministry on the date of import to qualify for the exemption. The appellant contended that since the import took place on 19-4-2002 and the Institute was registered on January 20th, 2003, the respondents were not entitled to the exemption. The Project Manager, on the other hand, claimed that they had applied for registration before the import and the certificate was issued later.

2. The second issue revolved around the requirement of registration with DSIR for availing the exemption. The DSIR Registration certificate was issued to the respondents on January 20th, 2003, while the import took place earlier. The Tribunal noted that as per the conditions of Notification No. 51/96-Customs, the institution needed to be registered on the date of import to qualify for the exemption. Since the respondents were not registered with DSIR at the time of import, the benefit could not be extended with retrospective effect. Consequently, the appeal filed by the Revenue was allowed, and the impugned order was set aside.