https://www.taxtmi.com/caselaws?id=331054 Goods supplied for defence and research projects were treated as exempt under Notification No. 10/97-C.E. where the prescribed certificate from the competent authority confirmed that they were required for research purposes only. The decision notes that rejection by lower authorities rested on an inadequate appreciation of the goods' nature and end use, and that a commercial description such as aircraft parts did not defeat exemption when the notification conditions were otherwise met. The operative principle is that intended research use, supported by the required certification, governs eligibility for exemption under the notification. en-us Thu, 18 Feb 2016 00:00:00 +0530 Fri, 10 Feb 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331054 Goods supplied for defence and research projects were treated as exempt under Notification No. 10/97-C.E. where the prescribed certificate from the competent authority confirmed that they were required for research purposes only. The decision notes that rejection by lower authorities rested on an inadequate appreciation of the goods' nature and end use, and that a commercial description such as aircraft parts did not defeat exemption when the notification conditions were otherwise met. The operative principle is that intended research use, supported by the required certification, governs eligibility for exemption under the notification. Case-Laws Central Excise Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331054