https://www.taxtmi.com/caselaws?id=153956 The Tribunal ruled in favor of the appellant, holding that Enzymes supplied to research institutions qualified as consumables used in scientific and technical instruments. The Enzymes were cleared with exemption certificates and were deemed essential for research activities, meeting the criteria for exemption under Notification No. 10/97-C.E. Precedents supporting exemption for goods supplied for research purposes were cited, and the technical details of the Enzymes' usage in DNA and RNA research were considered. Consequently, the appeal was allowed, setting aside the lower authorities' decision. en-us Mon, 18 Jan 2010 00:00:00 +0530 Fri, 02 Aug 2013 11:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153956 The Tribunal ruled in favor of the appellant, holding that Enzymes supplied to research institutions qualified as consumables used in scientific and technical instruments. The Enzymes were cleared with exemption certificates and were deemed essential for research activities, meeting the criteria for exemption under Notification No. 10/97-C.E. Precedents supporting exemption for goods supplied for research purposes were cited, and the technical details of the Enzymes' usage in DNA and RNA research were considered. Consequently, the appeal was allowed, setting aside the lower authorities' decision. Case-Laws Central Excise Mon, 18 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153956