Court Upholds Exemption for Hydraulic Study Department; No Evidence of Commercial Activity Found in Import Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Import of goods for Research Activities - Validity of certificates of exemption granted by the Ministry of Surface Transport - the veracity of Hydraulic Study Department being the importer is not in doubt. There has been no evidence provided to substantiate the contention of the adjudicating authority that HSD was engaged in commercial activity and therefore the imported goods were not eligible to exemption benefit. - Demand set aside - AT....