https://www.taxtmi.com/caselaws?id=205139 Exemption under Notification No. 10/97-C.E. was available for panel for air conditioners supplied to a DSIR-registered research institution because the notification applied to specified goods used for research by a public funded research institution, subject to certification of DSIR registration, non-commercial activity, and research use. The certificate on record showed the goods were essential for the research programme and that the institution was not engaged in commercial activity. Prior Tribunal rulings had also extended the notification to air-conditioning equipment supplied to DSIR-registered institutions. The Revenue's objection that the goods were not scientific and technical apparatus for research was rejected, and the exemption was upheld. en-us Tue, 22 Mar 2011 00:00:00 +0530 Wed, 11 May 2016 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205139 Exemption under Notification No. 10/97-C.E. was available for panel for air conditioners supplied to a DSIR-registered research institution because the notification applied to specified goods used for research by a public funded research institution, subject to certification of DSIR registration, non-commercial activity, and research use. The certificate on record showed the goods were essential for the research programme and that the institution was not engaged in commercial activity. Prior Tribunal rulings had also extended the notification to air-conditioning equipment supplied to DSIR-registered institutions. The Revenue's objection that the goods were not scientific and technical apparatus for research was rejected, and the exemption was upheld. Case-Laws Central Excise Tue, 22 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205139