TaxTMI 
TaxTMI 
1997 (4) TMI 228
X X X X Extracts X X X X
X X X X Extracts X X X X
....mber (T)]. - This Revenue Appeal is directed against the Order-in-Appeal dated 23-5-1990 of Collector (Appeals). 2. The Respondents imported one Super Vacuum Packing machine and sought exemption under Notification No. 70/81. This exemption was denied to them by the Assistant Collector on the ground that the practice is to extend the benefit of Notification No. 70/81 only to the public....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... departmental arguments. 4. We have heard ld. DR and perused the records. Notification 70/81 exempts scientific and technical instruments imported by Research Institutions from whole of duty of customs subject to the condition : (i) a duly authorised officer of the Directorate General of Technical Development certifies in each case that the goods in respect of which the exemption is cl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s not open to the Customs authorities to question the certificate issued by an officer notified in the Notification granting such exemption. Once the notified officer certifies that the institution is research institution and is not engaged in commercial activity that ought to have been enough to accept the claim. Merely because some fee is charged for the service rendered would not make any insti....