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    <title>2011 (8) TMI 775 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the respondents, upholding their entitlement to claim duty exemption under Notification No. 10/97 for supplying goods to specific research institutions. The certificates provided by relevant authorities confirming the goods were for research purposes only were deemed sufficient to establish eligibility for the exemption. The Tribunal dismissed the Revenue&#039;s appeal, emphasizing the significance of the certificates in determining eligibility for duty exemption under the notification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=210692</link>
      <description>The Tribunal ruled in favor of the respondents, upholding their entitlement to claim duty exemption under Notification No. 10/97 for supplying goods to specific research institutions. The certificates provided by relevant authorities confirming the goods were for research purposes only were deemed sufficient to establish eligibility for the exemption. The Tribunal dismissed the Revenue&#039;s appeal, emphasizing the significance of the certificates in determining eligibility for duty exemption under the notification.</description>
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