2005 (8) TMI 596

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..... [Order per : Jyoti Balasundaram, Vice President]. The Revenue is in appeal against the order of the Commissioner of Customs (Appeals) who has held that benefit of Notification 51/96-Cus. dated, 23-7-96 is available to goods imported by the respondents herein namely Water Cooled Screw Chiller, setting aside the duty demands confirmed against the respondents by the Dy. Commissioner, who he .....

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..... y stipulated in the notification itself has issued the requisite certificate certifying that the goods are required only for research purposes by the importers. The question is as to whether the certificate of the officer prescribed in the notification is to prevail or opinion of the Chief Chemist. In the light of the language of the Notification, certificate will prevail. Therefore we see no re .....

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