Duty exemption for atomic research supplies upheld where supporting certificates were produced and a liberal view applied.

Duty exemption under Notification No. 10/97-C.E. was considered for goods supplied for atomic research. Certificates from the relevant research authorities had been produced to support the claim, and earlier cases had taken a liberal view of exemption for such supplies. On that basis, the exemption could not be denied and was held allowable, with the department's appeal rejected.

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Issues: Whether the respondent was entitled to duty exemption under Notification No. 10/97-C.E. on production of certificates from the competent authorities for goods supplied for atomic research.

Analysis: Certificates from the concerned research authorities had been produced in support of the exemption claim. A liberal view had been taken in earlier cases on grant of exemption under the notification for goods supplied for atomic research. In these circumstances, the claimed exemption could not be denied.

Conclusion: The exemption was allowable, and the department's appeal was rejected.

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