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TMI Blog2008 (6) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... these goods and consumables. The word consumables should therefore be one which are required for these instruments and appliances etc. Vitrified tiles can no-way be considered as consumable required for research purposes. Merely because the Registrar of I.I.T. has claimed it as consumable does not mean that the item has to be considered as consumable as Registrar has no such expertise to give a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control of the Department of Space or Department of Science Technology etc. and is registered with Government of India in the Department of Scientific Industrial Research and the manufacturer produces at the time of clearance a certificate from the Head of the Institution in each case, certifying that the said goods are required for research purposes only. The goods which were eligible for su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r officer has already certified the institute as such and also certified that the goods are required for research purposes, the exemption cannot be denied and the goods have to be considered as consumables. He referred to the dictionary meaning of consumable but did not discuss as to which meaning correspond to the goods imported by respondents. It is against this order of the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was available only when items were actually used in the manufacture of drugs even though as per provisions of Notification 234/86-C.E. giving exemption to bulk drugs, assessee was not required to ascertain the end use at the time of clearance of bulk drugs. In view of this exemption cannot be extended. The respondents on the other hand submitted that Registrar of I.I.T. was competent to issue cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e scientific and technical instruments, apparatus accessories and spare parts of these goods and consumables. The word consumables should therefore be one which are required for these instruments and appliances etc. Vitrified tiles can no-way be considered as consumable required for research purposes. Merely because the Registrar of I.I.T. has claimed it as consumable does not mean that the item h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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