2005 (9) TMI 571

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..... r : P.G. Chacko, Member (J)]. The respondents had imported computer parts, etc., on behalf of M/s. Vikram Sarabhai Space Centre (VSSC), in January 1998 and cleared the goods without payment of duty, claiming the benefit of exemption under Customs Notification No. 51/96, dated 23-7-96. They produced before the Customs authorities a certificate issued by the Department of Space, Govt. of India .....

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..... on under the notification, the goods should be imported directly by such an institution. The original authority upheld this view of the department and denied the benefit of exemption to M/s. Wipro Ltd., thereby raising a demand of duty on them. The first appellate authority, however, held the respondents eligible for the benefit of the notification in their capacity as authorized importers for VSS .....

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..... the Table annexed to the notification, the benefit of exemption could still be extended to the goods if meant for delivery to an institution specified in the notification. In the instant case, it is an admitted fact that the goods in question were imported by the respondents for and on behalf of VSSC, a Public Funded Research Institution. Hence in terms of the Board s clarification, the benefit o .....

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