2008 (6) TMI 192

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tific and Industrial Research” subject to production of certificate to the effect that goods required are for research purposes only – Registration granted to the appellant on 20-7-2001 while the import was on 19-10-1999 - Exemption in the notification is available only if the importer has got registration as on the date of import - appellant is not entitled to refund of duty paid - 14 of 2006 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch purposes only. Registration granted to the appellant was only on 20-7-2001 while the import was on 19-10-1999. Exemption in the notification is available only if the importer has got registration as on the date of import. Since the appellant was obviously not having registration on the date of import, the appellant is not entitled to refund of duty paid. 2. We therefore uphold the order of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X