2011 (3) TMI 343

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....r per : Ashok Jindal, Member (J)]. - The Revenue is in appeal against the impugned order wherein exemption under Notification No. 10/97-C.E., dated 1-3-1997 was allowed in respect of 'Panel for Air Conditioners' supplied by the respondent to M/s. Non-Ferrous Materials Technology Development Centre, which is a registered autonomous R&D institution as per the certificate issued by the Department of....

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....Department of Scientific and Industrial Research and an officer, not below the rank of Dy. Secretary to the Government of India has to certify that the institution is not engaged in commercial activity and the goods are required for research purpose. 5. We have seen that the respondent has been able to produce the required certificate to claim benefit of the Notification No. 10/97 dated 1-3-....