TaxTMI 
TaxTMI 
2008 (6) TMI 459
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....ant. Shri Vijay Khandelwal, Sr. Manager, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is an appeal filed by the Revenue. 2. The respondents in this case viz. I.I.T. Madras has claimed exemption under Notification No. 10/97, dated 1-3-1997 in respect of 199 boxes of unglazed vitrified ceramic tiles as the same were meant for research purposes. Notificati....
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....spare parts of goods specified in (a) above and consumable; 3. A show cause notice was issued to the respondents stating that unglazed vitrified ceramic tiles imported by them cannot be considered as consumables and accordingly the exemption cannot be extended to them. The show cause notice was adjudicated by Deputy Commissioner who denied exemption and confirmed demand of Rs. 70,224/- alo....
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.... as they are not meant for research purposes but only for flooring. It was submitted that these goods were clearly meant for civil construction and cannot be treated as consumables required for research purposes. A certificate from the Registrar of I.I.T. stating that the goods are meant for research purposes cannot be relied upon as he is not an officer of Department of Scientific & Industrial Re....
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....e Registrar certified the goods to be in the nature of consumables required for research purposes the same cannot be questioned and exemption has to be allowed. 5. We have considered the submissions. 6. We have asked both the sides to produce the certificate issued by Registrar to see as to under which category the ceramic tiles have been classified. Both sides have not produced su....