https://www.taxtmi.com/caselaws?id=115171 Customs exemption under Notification No. 51/96-Cus. was treated as available where the affiliating University was DSIR-registered and had issued the essentiality certificate, and a separate DSIR registration of the importing college was not insisted on in light of the Ministry's clarification. The Tribunal also found no supported basis for fraud in obtaining the certificate or for alleged misutilisation of the imported equipment, noting that the goods were used for research projects. On that footing, the extended period, penalty, confiscation, fine and interest were held unsustainable, and the exemption claim was upheld. en-us Wed, 12 Jan 2005 00:00:00 +0530 Thu, 24 May 2012 14:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115171 Customs exemption under Notification No. 51/96-Cus. was treated as available where the affiliating University was DSIR-registered and had issued the essentiality certificate, and a separate DSIR registration of the importing college was not insisted on in light of the Ministry's clarification. The Tribunal also found no supported basis for fraud in obtaining the certificate or for alleged misutilisation of the imported equipment, noting that the goods were used for research projects. On that footing, the extended period, penalty, confiscation, fine and interest were held unsustainable, and the exemption claim was upheld. Case-Laws Customs Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115171