https://www.taxtmi.com/caselaws?id=120241 An exemption under Notification No. 51/96-Cus. depended on certification by the authority named in the notification that the import was essential for the research programme, that the importer was not engaged in commercial activity, and that the goods were required only for research purposes. Where that specified authority issued the requisite certificate, its legal effect prevailed. A contrary opinion from the Chief Chemist could not override the certificate because the notification itself attached ative significance to the designated certifying authority. en-us Fri, 05 Aug 2005 00:00:00 +0530 Tue, 17 Jul 2012 17:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120241 An exemption under Notification No. 51/96-Cus. depended on certification by the authority named in the notification that the import was essential for the research programme, that the importer was not engaged in commercial activity, and that the goods were required only for research purposes. Where that specified authority issued the requisite certificate, its legal effect prevailed. A contrary opinion from the Chief Chemist could not override the certificate because the notification itself attached ative significance to the designated certifying authority. Case-Laws Customs Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120241