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2003 (10) TMI 584
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....Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent, after waiving deposit. 2. The question for consideration in this appeal is the eligibility to the exemption contained in entry 2 of the table to Notification 10/87 of the goods manufactured by the appellant. The entry exempts from duty sci....
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....e representative of the appellant contends that a certificate complying with the conditions specified in the exemption has been furnished by the Director of Medical Education, Madhya Pradesh. 4. We do not see how this certificate is enough to justify the exemption. The requirement contained in the notification that the certificate to show that the registration of the institution in the Gov....