https://www.taxtmi.com/caselaws?id=765708 Exemption under Notification No. 10/97-CE was available for goods supplied to a public funded research institution when the prescribed certification and other notification conditions were satisfied. The Tribunal held that the commercial description of the goods as aircraft parts did not defeat the exemption where the supplies were made for the specified research use and supported by the required certificates. On that basis, the denial of exemption was set aside, and the duty demand, interest, and penalties did not survive. en-us Thu, 16 Jan 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765708 Exemption under Notification No. 10/97-CE was available for goods supplied to a public funded research institution when the prescribed certification and other notification conditions were satisfied. The Tribunal held that the commercial description of the goods as aircraft parts did not defeat the exemption where the supplies were made for the specified research use and supported by the required certificates. On that basis, the denial of exemption was set aside, and the duty demand, interest, and penalties did not survive. Case-Laws Central Excise Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765708