https://www.taxtmi.com/caselaws?id=212230 Tubular iron goods supplied to a research institution were treated as eligible accessories or spare parts of scientific and technical instruments under Notification No. 10/97-C.E. because the prescribed certificate and other exemption conditions were satisfied. The institution's certification that the goods were required for research use was accepted as sufficient, and the Revenue's contrary view on classification was not accepted. Goods falling within the notification cannot be denied exemption merely because the department disputes their description when the statutory requirements and institutional certification are in place. en-us Wed, 11 May 2011 00:00:00 +0530 Tue, 11 Jun 2013 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212230 Tubular iron goods supplied to a research institution were treated as eligible accessories or spare parts of scientific and technical instruments under Notification No. 10/97-C.E. because the prescribed certificate and other exemption conditions were satisfied. The institution's certification that the goods were required for research use was accepted as sufficient, and the Revenue's contrary view on classification was not accepted. Goods falling within the notification cannot be denied exemption merely because the department disputes their description when the statutory requirements and institutional certification are in place. Case-Laws Central Excise Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212230