Customs exemption under Notification No. 51/96-Cus upheld for supplies to a covered public funded research institution.

Imported goods supplied to a public funded research institution under the administrative control of the Department of Atomic Energy qualified for exemption under Notification No. 51/96-Cus. The exemption could not be denied merely because DSIR registration was absent where the record showed supply to a covered institution and a duty exemption certificate had been issued by the competent authority. On those facts, the notification benefit remained available and the challenge to exemption failed.

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Issues: Whether the imported goods were entitled to exemption under Notification No. 51/96-Cus when they were supplied for a public funded research institution and whether the absence of DSIR registration disentitled the benefit.

Analysis: The notification exempted goods imported by or for delivery to a public funded research institution under the administrative control of the Department of Atomic Energy or the Department of Defence Research and Development. The record showed that the goods were supplied to a public funded research institution under the administrative control of the Department of Atomic Energy, and a duty exemption certificate had been issued by the competent authority. On these facts, the claimed benefit could not be denied merely on the ground relied upon by the adjudicating authority.

Conclusion: The exemption under Notification No. 51/96-Cus was available and the appeal was rejected.

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