https://www.taxtmi.com/caselaws?id=34782 Goods cleared to specified institutions for research purposes were held to fall within the exemption under Notification No. 10/97-C.E. because the record showed valid certification from competent authorities and the goods were required for research use. The notification covered scientific and technical instruments, apparatus, equipment and accessories supplied to specified institutions, and prior Tribunal rulings supported exemption where the research-purpose condition was met even in an industrial setting. On that basis, the exemption applied and the demand was not sustainable. en-us Thu, 05 Feb 2009 00:00:00 +0530 Fri, 30 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34782 Goods cleared to specified institutions for research purposes were held to fall within the exemption under Notification No. 10/97-C.E. because the record showed valid certification from competent authorities and the goods were required for research use. The notification covered scientific and technical instruments, apparatus, equipment and accessories supplied to specified institutions, and prior Tribunal rulings supported exemption where the research-purpose condition was met even in an industrial setting. On that basis, the exemption applied and the demand was not sustainable. Case-Laws Central Excise Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34782