1997 (3) TMI 105

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....s filed by the M/s. Indian Telephone Industries Ltd., a common question arises for consideration in the backdrop of the following facts. 2. The appellants are Public Sector Industrial Undertaking engaged in the manufacture and sale of tele-communication equipment. They have a department or a Unit known as the `Research and Development Unit' in their Undertaking. This Unit undertakes research wo....

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....uch as are not manufactured in India; (2) that the import of the goods in respect of which exemption is claimed was essential for research and that they shall be used only for that purpose and (3) the said Institution is not engaged in any commercial activity. 3. The Tribunal, therefore, raised three questions for consideration namely; (1) whether Research and Development Unit of the appellants....

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.... Entry as well as tnit as Invoice, the name of Research and Development Unit as importer does not appear. On the contrary, these documents show the Indian Telephone Industries as the importers and there is no dispute before us that the said importers are engaged in commercial activity. The fact that the Unit is a part and parcel of the appellants cannot be disputed nor has it been disputed. It is ....