https://www.taxtmi.com/caselaws?id=126650 Notification No. 10/97-Central Excise exempted scientific and technical instruments, apparatus, equipment, and related accessories or spare parts when supplied to specified public funded research institutions against a valid certificate from the competent authority. The certificate requirement was accepted, and the factual use for eligible institutions was not in dispute. The exemption was therefore treated as available even though the goods were not expressly listed item by item, because the substantive conditions of the notification were satisfied. On that basis, the Revenue's challenge failed and the clearances remained eligible for exemption. en-us Thu, 14 May 2009 00:00:00 +0530 Tue, 04 Dec 2012 13:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126650 Notification No. 10/97-Central Excise exempted scientific and technical instruments, apparatus, equipment, and related accessories or spare parts when supplied to specified public funded research institutions against a valid certificate from the competent authority. The certificate requirement was accepted, and the factual use for eligible institutions was not in dispute. The exemption was therefore treated as available even though the goods were not expressly listed item by item, because the substantive conditions of the notification were satisfied. On that basis, the Revenue's challenge failed and the clearances remained eligible for exemption. Case-Laws Central Excise Thu, 14 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126650