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Issues: Whether enzymes cleared to research institutions under certificates issued by those institutions were eligible for exemption as consumables under Notification No. 10/97-C.E. dated 01-03-1997.
Analysis: The certificates issued by the research institutions were not disputed, and they described the enzymes as consumables for research purposes. The enzymes were shown to be used in scientific and technical instruments during DNA and RNA research, and the residues were discarded after the reaction. The exemption notification contemplated goods used as consumables for research, and the condition of production of the requisite certificates stood satisfied. The reasoning was supported by the earlier coordinate bench view that goods supplied to specified institutions for research under proper certificates are covered by the notification.
Conclusion: The enzymes were held to be consumables used for research and therefore eligible for exemption under Notification No. 10/97-C.E. dated 01-03-1997.
Final Conclusion: The demand was unsustainable and the assessee's appeal succeeded with consequential relief.
Ratio Decidendi: Goods supplied to recognised research institutions under proper certificates for use in research as consumables are covered by the applicable exemption notification when the notification conditions are satisfied.
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