2002 (11) TMI 452

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..... atapathy, Member (T)]. We have heard Shri B.G. Bhavnani, Manager in the appellant s company and Shri Ishwar Singh, learned JDR for Revenue. The appellants imported EL Analytical Balance on 22-4-1995. They had applied for duty exemption certificate from the Ministry of Science and Technology on 5-4-1995 but obtained a certificate only on 5-5-1995. Their claim for the refund claiming exemption .....

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..... ) = 1988 (11) ETR 339. 2. We have heard both sides and perused the case records. It is clear that the appellants had applied for the duty exemption certificate before import and the said certificate has already been accepted in the case of another import. The item in question has been used for research by the appellant company and therefore the refund cannot also be rejected on the ground of pas .....

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