Imports for delivery to an institution, eligibility under notification 51/96-Cus. - reg

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..... ibility under notification 51/96-Cus. - reg. I am directed to refer to the subject mentioned above and to say that notification No. 51/96-Cus., dated 23.7.96, prescribes concessional rate of duty on specified goods when imported by importers specified in column (2) of the table to the notification, provided the conditions specified in column (4) of the table are complied with .....

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..... d by the Board. Harmonious construction of provisions of the notification leads to the clear interpretation that benefit of concessional rate of duty under the said notification has to be allowed even in those cases where imports are made by importers other than the institutions specified in column (2) against Sr. No. 1 of the table, provided such imports are made for delivery to an institution .....

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