2009 (3) TMI 818

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....r per : T.K. Jayaraman (Oral), Member (T)]. -  The applicant had imported 200 Computers and two Servers by claiming the benefit of Notification No. 51/96-Cus., dated 23-7-1996. The applicant is a College affiliated to the University of Bangalore. In terms of the said Notification, it has obtained the Essentiality Certificate from the Registrar of Bangalore. University and cleared the goods. ....

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....ties to which these colleges are affiliated will issue essentiality certificates on case to case basis (for each item) to these colleges for equipment, spares, accessories, consumables exclusively required for research purposes only provided: (a) The colleges are recognized as PhD level research centre in natural, applied and/or social sciences or for PG level courses in agricultural sciences, en....