https://www.taxtmi.com/highlights?id=72203 Import of goods for Research Activities - Validity of certificates of exemption granted by the Ministry of Surface Transport - the veracity of Hydraulic Study Department being the importer is not in doubt. There has been no evidence provided to substantiate the contention of the adjudicating authority that HSD was engaged in commercial activity and therefore the imported goods were not eligible to exemption benefit. - Demand set aside - AT en-us Mon, 25 Sep 2023 08:17:32 +0530 Mon, 25 Sep 2023 08:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72203 Import of goods for Research Activities - Validity of certificates of exemption granted by the Ministry of Surface Transport - the veracity of Hydraulic Study Department being the importer is not in doubt. There has been no evidence provided to substantiate the contention of the adjudicating authority that HSD was engaged in commercial activity and therefore the imported goods were not eligible to exemption benefit. - Demand set aside - AT Highlights Customs Mon, 25 Sep 2023 08:17:32 +0530 https://www.taxtmi.com/highlights?id=72203