https://www.taxtmi.com/caselaws?id=86806 Exemption under Notification No. 167/71-C.E. was denied because the factory laboratory could not be treated as a research institute of a technical educational or research type. The authorities found that the unit was engaged in commercial production and sale of high energy storage batteries, so the laboratory did not acquire the character required by the notification. On that basis, the claim for exemption failed and the finding was against the assessee. en-us Tue, 27 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86806 Exemption under Notification No. 167/71-C.E. was denied because the factory laboratory could not be treated as a research institute of a technical educational or research type. The authorities found that the unit was engaged in commercial production and sale of high energy storage batteries, so the laboratory did not acquire the character required by the notification. On that basis, the claim for exemption failed and the finding was against the assessee. Case-Laws Central Excise Tue, 27 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86806