https://www.taxtmi.com/caselaws?id=90358 Customs exemption notifications must be construed strictly, and the benefit under Notification No. 70/81-Cus. was confined to scientific and technical goods imported by the research institution itself. Although the goods were intended for research use and the notification required certification that they were essential, non-indigenous, and not for commercial activity, the bill of entry, letter of credit, and foreign exchange arrangements showed that a commercial corporation was the importer. Because the notification did not extend to imports made by or on behalf of a research institution, the exemption was not available and duty-free treatment was denied. en-us Mon, 24 Feb 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90358 Customs exemption notifications must be construed strictly, and the benefit under Notification No. 70/81-Cus. was confined to scientific and technical goods imported by the research institution itself. Although the goods were intended for research use and the notification required certification that they were essential, non-indigenous, and not for commercial activity, the bill of entry, letter of credit, and foreign exchange arrangements showed that a commercial corporation was the importer. Because the notification did not extend to imports made by or on behalf of a research institution, the exemption was not available and duty-free treatment was denied. Case-Laws Customs Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90358