https://www.taxtmi.com/caselaws?id=44553 Customs exemption under Notification No. 70/81-Customs, issued under Section 25(1) of the Customs Act, was available only where scientific and technical instruments were imported by a qualifying research institution and the specified conditions were met, including that the institution was not engaged in commercial activity. The Supreme Court noted that the assessee's Research and Development Unit was only an internal unit, not an independent importer, and the Bills of Entry and invoices named the commercial assessee as importer. As the statutory condition that the import be by the research institution was not satisfied, the exemption claim was correctly rejected. en-us Wed, 12 Mar 1997 00:00:00 +0530 Mon, 28 Jun 2010 11:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44553 Customs exemption under Notification No. 70/81-Customs, issued under Section 25(1) of the Customs Act, was available only where scientific and technical instruments were imported by a qualifying research institution and the specified conditions were met, including that the institution was not engaged in commercial activity. The Supreme Court noted that the assessee's Research and Development Unit was only an internal unit, not an independent importer, and the Bills of Entry and invoices named the commercial assessee as importer. As the statutory condition that the import be by the research institution was not satisfied, the exemption claim was correctly rejected. Case-Laws Customs Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44553