https://www.taxtmi.com/caselaws?id=328522 Air-conditioning systems supplied to defence research establishments qualified for exemption under Notification No. 10/97 dated 01.03.1997 because the goods were specially redesigned and modified to meet technical requirements and military standards, the recipient was a public funded research organisation under the Ministry of Defence, and the exemption certificate with supporting records was produced. As the supplies were required for research purposes and the statutory conditions were met, denial of the exemption was unsustainable. en-us Tue, 08 Mar 2016 00:00:00 +0530 Tue, 08 Nov 2016 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328522 Air-conditioning systems supplied to defence research establishments qualified for exemption under Notification No. 10/97 dated 01.03.1997 because the goods were specially redesigned and modified to meet technical requirements and military standards, the recipient was a public funded research organisation under the Ministry of Defence, and the exemption certificate with supporting records was produced. As the supplies were required for research purposes and the statutory conditions were met, denial of the exemption was unsustainable. Case-Laws Central Excise Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328522