https://www.taxtmi.com/caselaws?id=113729 Exemption under Notification No. 10/87 was denied because the prescribed conditions were not strictly met: the institution had to be registered with the Department of Scientific and Industrial Research, and certification by a competent officer confirming non-commercial use and research purpose was mandatory. A certificate from the Director of Medical Education, Madhya Pradesh did not satisfy those requirements, so compliance was not established and the denial of exemption was upheld. The penalty was also sustained because the goods were cleared without ensuring notification compliance and without the required certificate, and the penalty was found proportionate to the breach. en-us Thu, 16 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 10:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113729 Exemption under Notification No. 10/87 was denied because the prescribed conditions were not strictly met: the institution had to be registered with the Department of Scientific and Industrial Research, and certification by a competent officer confirming non-commercial use and research purpose was mandatory. A certificate from the Director of Medical Education, Madhya Pradesh did not satisfy those requirements, so compliance was not established and the denial of exemption was upheld. The penalty was also sustained because the goods were cleared without ensuring notification compliance and without the required certificate, and the penalty was found proportionate to the breach. Case-Laws Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113729