https://www.taxtmi.com/caselaws?id=82870 The Appellate Tribunal CEGAT, New Delhi upheld its decision that an industrial undertaking, not the Research and Development (R&D) Unit, imported articles, denying duty-free benefits under exemption Notification No. 70/81-Customs. Despite arguments that the industrial undertaking acted as a conduit for the R&D Unit's imports, the Tribunal ruled that the imports were not by the Research Institution (R&D Unit), as required by the Customs Act, 1962. Strictly interpreting the exemption notification, the Tribunal dismissed all 596 appeals, emphasizing that goods must be imported by the designated Research Institution to qualify for duty-free benefits. en-us Wed, 19 Aug 1987 00:00:00 +0530 Thu, 07 Jul 2011 18:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82870 The Appellate Tribunal CEGAT, New Delhi upheld its decision that an industrial undertaking, not the Research and Development (R&D) Unit, imported articles, denying duty-free benefits under exemption Notification No. 70/81-Customs. Despite arguments that the industrial undertaking acted as a conduit for the R&D Unit's imports, the Tribunal ruled that the imports were not by the Research Institution (R&D Unit), as required by the Customs Act, 1962. Strictly interpreting the exemption notification, the Tribunal dismissed all 596 appeals, emphasizing that goods must be imported by the designated Research Institution to qualify for duty-free benefits. Case-Laws Customs Wed, 19 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82870