https://www.taxtmi.com/caselaws?id=124000 Unglazed vitrified ceramic tiles were held not to qualify as "consumables" for research purposes under Notification No. 10/97, because the term applies only to consumables connected with scientific and technical instruments, apparatus, accessories or spare parts used in research. A certificate describing the goods as consumables was insufficient to change their true character, especially where the certifying authority lacked expertise to classify them as such. Exemption was therefore denied and the earlier finding in favour of the assessee was reversed. en-us Thu, 26 Jun 2008 00:00:00 +0530 Tue, 05 Sep 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124000 Unglazed vitrified ceramic tiles were held not to qualify as "consumables" for research purposes under Notification No. 10/97, because the term applies only to consumables connected with scientific and technical instruments, apparatus, accessories or spare parts used in research. A certificate describing the goods as consumables was insufficient to change their true character, especially where the certifying authority lacked expertise to classify them as such. Exemption was therefore denied and the earlier finding in favour of the assessee was reversed. Case-Laws Central Excise Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124000