https://www.taxtmi.com/caselaws?id=119333 Customs exemption under Notification No. 51/96 applies to goods imported by an authorised importer on behalf of a Public Funded Research Institution when the goods are meant for delivery to that eligible institution. The notification covered specified institutions, and the Board's Circular No. 27/2003-Cus. clarified that the benefit could extend even where the importer was not itself the named institution, provided the import was for the institution's use. On that reading, the conditions were satisfied for goods imported on behalf of VSSC, and the duty demand was not sustainable. en-us Sun, 25 Sep 2005 00:00:00 +0530 Tue, 10 Jul 2012 14:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119333 Customs exemption under Notification No. 51/96 applies to goods imported by an authorised importer on behalf of a Public Funded Research Institution when the goods are meant for delivery to that eligible institution. The notification covered specified institutions, and the Board's Circular No. 27/2003-Cus. clarified that the benefit could extend even where the importer was not itself the named institution, provided the import was for the institution's use. On that reading, the conditions were satisfied for goods imported on behalf of VSSC, and the duty demand was not sustainable. Case-Laws Customs Sun, 25 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119333