https://www.taxtmi.com/caselaws?id=202813 Imported goods supplied to a public funded research institution under the administrative control of the Department of Atomic Energy qualified for exemption under Notification No. 51/96-Cus. The exemption could not be denied merely because DSIR registration was absent where the record showed supply to a covered institution and a duty exemption certificate had been issued by the competent authority. On those facts, the notification benefit remained available and the challenge to exemption failed. en-us Tue, 07 Dec 2010 00:00:00 +0530 Thu, 06 Jun 2013 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202813 Imported goods supplied to a public funded research institution under the administrative control of the Department of Atomic Energy qualified for exemption under Notification No. 51/96-Cus. The exemption could not be denied merely because DSIR registration was absent where the record showed supply to a covered institution and a duty exemption certificate had been issued by the competent authority. On those facts, the notification benefit remained available and the challenge to exemption failed. Case-Laws Customs Tue, 07 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202813