https://www.taxtmi.com/caselaws?id=74792 Customs exemption for direct imports by a non-commercial research institution was unavailable because the R&D Unit, although recognised as a research institution without needing separate legal status, received reimbursement of its R&D expenses and was therefore engaged in commercial activity. The imported articles were also entered in the name of the corporate entity rather than the R&D Unit; the required Bills of Entry and invoices did not identify the R&D Unit as importer. As both non-commercial status and direct importation by the research institution were conditions of the exemption, the notification's benefit was denied. en-us Mon, 24 Apr 1989 00:00:00 +0530 Sat, 11 Jun 2011 10:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74792 Customs exemption for direct imports by a non-commercial research institution was unavailable because the R&D Unit, although recognised as a research institution without needing separate legal status, received reimbursement of its R&D expenses and was therefore engaged in commercial activity. The imported articles were also entered in the name of the corporate entity rather than the R&D Unit; the required Bills of Entry and invoices did not identify the R&D Unit as importer. As both non-commercial status and direct importation by the research institution were conditions of the exemption, the notification's benefit was denied. Case-Laws Customs Mon, 24 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74792