Research-institution exemption under Notification No. 10/97 applies when competent certificates confirm supplies are for research use.

Scientific and technical instruments, apparatus, equipment and related accessories supplied to specified research institutions qualified for exemption under Notification No. 10/97 dated 01.03.1997 when supported by certificates from competent authorities. The certificates issued for supplies to BARC, the Indira Gandhi Centre for Atomic Research and I.I.T. Delhi stated that the goods were required for research purposes only, satisfying the prescribed certification condition. The exemption was therefore available on the documented research-use basis.

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Issues: Whether the respondents were entitled to the benefit of Notification No. 10/97 dated 01.03.1997 for scientific and technical instruments, apparatus, equipment and accessories/spare parts supplied to specified research institutions on the basis of certificates issued by the competent authorities.

Analysis: The goods were supplied against certificates issued by the Deputy Secretary, Department of Atomic Energy for supplies to BARC and Indira Gandhi Centre for Atomic Research, and by the Registrar, I.I.T. Delhi for supplies to I.I.T. Delhi, all stating that the goods were required for research purposes only. The exemption under the notification was available where the prescribed certification requirement was satisfied, and the certificates established that the supplies were for research use by the specified institutions.

Conclusion: The respondents were entitled to the exemption under Notification No. 10/97 dated 01.03.1997.

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