https://www.taxtmi.com/caselaws?id=765021 CESTAT Chennai held that appellant was eligible for exemption under N/N. 10/97-CE for aircraft parts supplied to specified research institutions. The tribunal found that when public funded research institutions under Department of Space, Atomic Energy, or Defence Research Development Organisation produce required certificates from Deputy Secretary level officers, the department cannot arbitrarily reject exemption claims without positive evidence from subject matter experts proving goods don't satisfy notification requirements. The department erred in rejecting certification without contrary proof. Appeal allowed, exemption granted. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 19:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765021 CESTAT Chennai held that appellant was eligible for exemption under N/N. 10/97-CE for aircraft parts supplied to specified research institutions. The tribunal found that when public funded research institutions under Department of Space, Atomic Energy, or Defence Research Development Organisation produce required certificates from Deputy Secretary level officers, the department cannot arbitrarily reject exemption claims without positive evidence from subject matter experts proving goods don't satisfy notification requirements. The department erred in rejecting certification without contrary proof. Appeal allowed, exemption granted. Case-Laws Central Excise Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765021