2017 (12) TMI 462

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..... of right in terms of the judgment of the Supreme Court in Union of India v. Parameswaran Match Works [1974 (11) TMI 40 - SUPREME COURT OF INDIA]. The petitioner claims to be a Non-commercial Research Institution recognized by the Department of Scientific and Industrial Research, Ministry of Science & Technology. Imports by Non-commercial Research Institutions are completely exempt from payment .....

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..... cates For The Respondents : Mr. Amit Bansal, Senior Standing Counse ORDER Prathiba M. Singh, J.: CM APPL. 41316/2017 (Exemption) Allowed, subject to all just exceptions. The application accordingly, stands disposed of. W.P.(C) 10104/2017 CM APPL. 41315/2017 This writ petition was listed for admission on 15th November, 2017, on which date the Court had, a .....

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..... s to be a Non-commercial Research Institution recognized by the Department of Scientific and Industrial Research, Ministry of Science Technology. Imports by Non-commercial Research Institutions are completely exempt from payment of customs duty as also payment of Integrated tax which is clear from a reading of Notification No.27/2017- Customs dated 30th June, 2017. However, insofar as local purc .....

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