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TMI Blog1997 (2) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... aka Dairy Development Corpn. is an organisation engaged in commercial activity and hence they are not eligible for duty free import and the benefit of Notification 70/81, and therefore, duty is chargeable @ 40% + 10% with C.V. Duty. Collector (Appeals) however, before whom the appeal was filed held that documents produced show that the impugned goods were procured and imported by the appellants for the use of the Institute of Animal Health and Veterinary Biologicals, Bangalore for production of vaccines for protection of livestock in the Karnataka State. The Institute of Animal Health and Veterinary Biologicals, Biologicals is registered as an Institute under the Karnataka Societies Registration Act, 1960. The goods were imported in pursuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal instruments, apparatus and equipment imported by a research institution, from the whole of the duty of customs leviable thereon subject to the conditions that a duly authorised officer of the Directorate General of Technical Development certifies in each case that the goods in respect of which the exemption is claimed are such as are not manufactured in India and such certificate is produced at the time of clearance or within such period as the Asstt. Collector of Customs may allow and the research institution shall furnish a certificate from the authorised officer that the import of goods in respect of which the exemption is claimed is essential for research and the imported goods shall be used only for such purposes by the said instit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-8-1976 and it was held that the language used permitted import of the goods by or against the order of the Research Institution but exemption in Notification No. 70/81-Cus. refers only to the goods imported by a Research Institution . The Tribunal therefore, held that in absence of expression imported by or on behalf of the institution the import has to be by the institution itself to be entitled to benefit of notification 70/81. Here also we find that import as such was made by Karnataka Dairy Dev. Corpn. Ltd. and it will not be possible to accept the plea that even if the import was on behalf of the Research Institution, they would be covered by exemption used in the notification. A reference was also made to the case of Collector of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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