https://www.taxtmi.com/caselaws?id=210946 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant in a case concerning the disallowance of the benefit of Notification No. 10/1997-C.E. for goods supplied to DRDO. The Tribunal held that the goods, including computers and software, supplied for research purposes to DRDO qualified for exemption under the Notification, despite being used in testing missiles. The Tribunal emphasized that the goods were certified for research and met the criteria for exemption as scientific and technical instruments. Consequently, the denial of benefit based on missile testing was deemed unsustainable, granting the appellant the benefit of the Notification. en-us Thu, 28 Jul 2011 00:00:00 +0530 Tue, 28 Feb 2012 06:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210946 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant in a case concerning the disallowance of the benefit of Notification No. 10/1997-C.E. for goods supplied to DRDO. The Tribunal held that the goods, including computers and software, supplied for research purposes to DRDO qualified for exemption under the Notification, despite being used in testing missiles. The Tribunal emphasized that the goods were certified for research and met the criteria for exemption as scientific and technical instruments. Consequently, the denial of benefit based on missile testing was deemed unsustainable, granting the appellant the benefit of the Notification. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210946