https://www.taxtmi.com/caselaws?id=88004 Notification No. 70/81 exempted scientific and technical instruments imported by a certified research institution where the prescribed certificate confirmed that the import was essential for research and that the institution was not engaged in commercial activity. Charging fees only to recover expenses did not amount to commercial activity, and Customs could not disregard the certificate in the absence of evidence. The notification also made no distinction between publicly funded and privately funded research institutions. On that basis, the imported super vacuum packing machine qualified for exemption. en-us Thu, 17 Apr 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88004 Notification No. 70/81 exempted scientific and technical instruments imported by a certified research institution where the prescribed certificate confirmed that the import was essential for research and that the institution was not engaged in commercial activity. Charging fees only to recover expenses did not amount to commercial activity, and Customs could not disregard the certificate in the absence of evidence. The notification also made no distinction between publicly funded and privately funded research institutions. On that basis, the imported super vacuum packing machine qualified for exemption. Case-Laws Customs Thu, 17 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88004