9911796707
TMI Blog2002 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the item is mobile operation unit/hospital which is excluded from the purview of the notification. It is the contention of the appellant that the benefit of the notification is available to any public funded research institution or a university etc. to import (a) scientific and technical instruments, apparatus, equipment (including computer) (b) accessories, parts, consumables etc. (c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) proto-types, the C.I.F value of which does not exceed rupees fifty thousand in a financial year. The conditions laid down are :- (i) The goods are imported by or for delivery to - (a) a public funded research institut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Scientific and Industrial Research; and (ii) produces, at the time of importation, a certificate from the head of the institution, in each case, certifying that the said goods are required for research purposes only 2. It is contended that they have satisfied the terms of the notification in producing necessary certificates from an officer not below the rank of the Dy. Secretary of an institution registered with the Govt. of India in Department of Scientific and Industrial Research. The certificate issued on 24-1-97 by the Adviser, Department of Science and Industrial Research, Ministry of Science Technology certifies the appellant as registered with Department of Scientific Industrial Research (DSIR) for purposes of availing c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant and Shri C. Mani, ld. DR for the respondent. 4. Ld. Counsel reiterated the submissions made before the authorities and relied on the certificate issued by the authority and submitted that once the authority issues the certificate for importing scientific instrument and said instrument is utilized for research purposes, then the terms of the notification has been fulfilled. He contended that the item is used by the Graduate and Post-graduate students for research in Ophthalmology and the said instrument was being taken to surgical for getting data which is a requirement for research. Therefore, it cannot be considered as has been utilized or a mobile eye operation unit. They relied on the judgment of this Bench in which benefit was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The entire product is for research purpose and so long as it is utilized for research purpose and not for the use of hospital, the benefit cannot be denied. There is force in this contention. There is no denial of the fact that the Adviser in the Dept. of Scientific Industrial Research, Ministry of Science Technology has already certified that appellant is registered with their department for the purpose of availing exemption under customs notification No. 51/96-Cus. dated 23-7-96. The fact of being utilized by the students for research purpose is also not denied. The notification defines hospital includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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