https://www.taxtmi.com/caselaws?id=245552 Exemption under Notification No. 10/97-CE was available where the institution was registered with DSIR and, at clearance, produced a genuine certificate from the head of the institution confirming exclusive research use of the goods. The notification did not require a separate DSIR certificate in the form preferred by the Revenue, and the authenticity of the university registrar's essentiality certificate was not disputed. On that basis, the exemption could not be denied, the Revenue's challenge failed, and the demand dropped by the Commissioner (Appeals) was upheld. en-us Tue, 09 Jul 2013 00:00:00 +0530 Mon, 01 Sep 2014 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245552 Exemption under Notification No. 10/97-CE was available where the institution was registered with DSIR and, at clearance, produced a genuine certificate from the head of the institution confirming exclusive research use of the goods. The notification did not require a separate DSIR certificate in the form preferred by the Revenue, and the authenticity of the university registrar's essentiality certificate was not disputed. On that basis, the exemption could not be denied, the Revenue's challenge failed, and the demand dropped by the Commissioner (Appeals) was upheld. Case-Laws Central Excise Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245552