Exemption Granted for Research Equipment: A/C Units, Chillers, and Cold Rooms Not Used for Commercial Activities per Notification 10/97.

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....Claim of exemption on Air conditioning unit, condensing unit, chillers, walk in cold rooms - the institution is not engaged in commercial activity and the goods are required for research purposes - respondent has complied with the Notification 10/97 dated 01.03.1997 - benefit of exemption allowed - AT....