https://www.taxtmi.com/caselaws?id=53952 A conditional customs exemption for goods imported for a research and development centre was available only on strict production of all prescribed certificates at the relevant stage, including proof that the goods were not manufactured in India, that the import was essential for research, and that the goods would be used only for research purposes. The importer produced only the certificate that the centre was not engaged in commercial activity and failed to furnish the remaining mandatory certificates despite opportunity. That non-compliance defeated the exemption claim, so refund of duty paid was not admissible. en-us Wed, 09 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53952 A conditional customs exemption for goods imported for a research and development centre was available only on strict production of all prescribed certificates at the relevant stage, including proof that the goods were not manufactured in India, that the import was essential for research, and that the goods would be used only for research purposes. The importer produced only the certificate that the centre was not engaged in commercial activity and failed to furnish the remaining mandatory certificates despite opportunity. That non-compliance defeated the exemption claim, so refund of duty paid was not admissible. Case-Laws Customs Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53952