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TMI Blog2011 (8) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... Department of Atomic Energy and Registrar of I.I.T, Delhi stating that the said goods are required for research purposes only - Held That:- As the certificates have been issued by appropriate authorities respondents are eligible for exemption. - E/144/04 - Mum - - - Dated:- 24-8-2011 - Shri Ashok Jindal, Shri Sahab Singh, JJ. Appearance Shri H.B. Negi, SDR for appellant Shri Sanjay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch purposes only. Show-cause notices dated 12.11.2001 and 02.01.2002 were issued to the respondents for denying the benefit of exemption under Notification No. 10/97 dated 01.03.1997 on the ground that the product manufactured by the respondents are neither scientific and technical instruments, apparatus or equipment nor accessories/spare parts thereof, therefore, not eligible for exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment. He, therefore, submitted that the order-in-appeal passed by the Commissioner (Appeals) needs to be set aside. 4. The learned Advocate appearing for the respondents submitted that the duty exemption claimed under the Notification No. 10/97 is available subject to required certificate issued by the respective authorities. In the present case the respondents have submitted the certificates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the certificates have been issued by the Deputy Secretary, Department of Atomic Energy in respect of goods supplied to BARC and Indira Gandhi Centre for Atomic Research and by the Registrar, I.I.T. Delhi in respect of goods supplied to I.I.T. Delhi clearly stating that the goods are required for research purpose only. We are of the view that the respondents are eligible for exemption on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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