2015 (4) TMI 815

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....,Sr.Adv. Mr. Arijit Prasad,Adv. Mr. T.M.Singh,Adv. Mr. B. Krishna Prasad For the Respondent : Ms. Meenakshi Arora,Sr.Adv. Ms. Ritika,Adv.,Mr. S. Rajappa,Adv.,Mr. Jitendra Singh,Adv.,Ms. Rashmi Singh. ORDER Having regard to the nature of the order we propose to pass, we do not think that it is necessary to recapitulate the factual matrix in detail. Our purpose would be served  by ment....

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....bsp; in Column No.4 which mentions the conditions to be satisfied  deals about required certificates etc. that are to be  produced from the concerned authorities as well as aggregate  value of the prototypes received by the institutions. The  equipments so supplied may be to research institutions or  universities, etc. for research purposes as well as non  commercial ....

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.... the said order passed  in C.A. No. 7090/99 reads as under:       "It is perhaps relevant to mention here that exemption in the said notification is not solely based on certificate here that exemption in the said notification is not solely based on certificate of the institutions. Had this been so, there was no need of column (3) i.e. description of goods, in the n....

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.... for scientific and technical purposes.    Mr. Meenakshi Arora, learned senior counsel appearing  for the respondents, intends to rely upon some material,  which she submits has been downloaded from the web sites of  the IITs, Universities, etc. to whom the goods were  supplied, in order to demonstrate that the goods supplied  were meant for research. Sin....