2005 (9) TMI 571

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.... Respondent. [Order per : P.G. Chacko, Member (J)]. - The respondents had imported computer parts, etc., on behalf of M/s. Vikram Sarabhai Space Centre (VSSC), in January 1998 and cleared the goods without payment of duty, claiming the benefit of exemption under Customs Notification No. 51/96, dated 23-7-96. They produced before the Customs authorities a certificate issued by the Department ....

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....r the benefit of exemption under the notification, the goods should be imported directly by such an institution. The original authority upheld this view of the department and denied the benefit of exemption to M/s. Wipro Ltd., thereby raising a demand of duty on them. The first appellate authority, however, held the respondents eligible for the benefit of the notification in their capacity as auth....