2025 (2) TMI 254

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....t of duty in terms of Notification No. 10/97-CE dated 01.03.1997 against the purchase orders issued by Aeronautical Development Agency (ADA), which is a public funded institution for use in their Light Combat Aircraft (LCA) project and for the above supplies, appellant had also produced the necessary duty exemption certificates required as per Notification No. 10/1997-CE dated 01.03.1997. Further, ADA have confirmed vide their letter dated 25.05.2011 that Aeronautical Development Agency (ADA) is a non-Commercial Research Institution under the administrative control of the Department of Defence Research & Development of Government of India, Ministry of Defence. However, alleging that the appellant had availed ineligible exemption, 2(two) sho....

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....so submits that the issue is squarely covered by the decision of this Tribunal in appellant's own case reported in 2016 (343) E.L.T. 961 (Tri.-Bang.) wherein it is held that - "5. We have perused the full facts on record and also the submissions of both sides. We find that lower authorities have not applied their mind carefully. It is very much obvious that items in question are meant for research projects. There has been specific certificate issued by an authority not below the rank of Deputy Secretary to the Govt. of India certifying that the said goods mentioned under scientific and technical description therein are meant for research purposes only as a condition mentioned in Column 4 of the table attached to the Notification No....