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TMI Blog2005 (2) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry No. A-1-543 (cc), dated 22-8-88 and claimed exemption benefit vide Notification No. 70/81-Cus., dated 26-3-81. By virtue of the above Notification, non-commercial research institution were exempted from Customs duty. The goods were directly imported by R D Ranchi of SAIL as revealed from Invoice, Packing List, Bill of Lading, Bill of Entry, Purchase Order. The Assessing Officer denied the exemption benefit during the assessment of Bill of Entry. The appellant deposited the Customs duty amounting to Rs. 33,29,964.80. Subsequently, the appellant filed refund application dated 20th October, 1986 on the ground that the imported goods were exempted from payment of duty by Notification No. 70/81-Cus., dated 20th March, 1981 as amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal may kindly be rejected. 4. We have perused the case records and have heard the rival submissions advanced by both sides. The Assistant Collector for Appraising Refund Section has observed in his order as under : "On examination of the claim, it is found that in response to this office memo of 20-10-86, party's representation came to explain the claim. He could not produce any documentary evidence to justify that the goods imported are fully exempted from payment of Customs duty. Conditions as laid down in the Notification 70/81-Cus., are not fulfilled. So the claim is not tenable." The perusal of the Notification 70/81-Cus., dated 26-3-81 revealed that the importer is required to satisfy certain condition, then only he can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed is essential for research and the imported goods shall be used for such purposes by the said institution and the said institution is not engaged in any commercial activity. 5. From perusal of the record, it is clear that the appellants failed to produce certificates as mentioned in Notification in paras (i) (ii). They have only produced one certificate from the Under Secretary of Government of India that Research Development Centre for Iron Steel, Ranchi is not engaged in any commercial activity, as such, is engaged only in research and the field of Iron Steel. But they failed to prove that the imported equipments are not manufactured in India and the imported goods in respect of which the exemption claimed is essential i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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