TaxTMI 
TaxTMI 
2004 (9) TMI 201
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....., dated 1-3-1997 exempts Scientific and Technical instrument apparatus equipment and their accessories and spare parts if supplied to Public funded Research Institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College subject to the conditions specified in the Notification; that one of the condition stipulated in the notification is that the Institution should be registered with the Government of India in the Department of Scientific & Industrial Research and the manufacturer produces at the time of clearance, a certificate from the Head of the Institution in each case, certifying that the said goods are required for research purposes only, that the appellants ....
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....of Mangalore Chemicals and Fertilizers Ltd. v. Deputy Commissioner - 1991 (55) E.L.T. 437 (S.C.) wherein it has been held that some conditions may be substantive, mandatory and based on considerations of policy and some others may merely belong to the area of procedure and it will erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve. He, therefore, contended that the objective of the notification is to extend the benefit of the exemption to a University, which is engaged in research, is complied with in the present matter. He also relied upon the decision in the case of SKF Bearings India Limited v. Collector of Customs, Bombay - 1999 (109) E.L.T. 774 (Tribunal....
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....f the Institution is registered with the Government of India in the Department of Scientific and Industrial Research and on the date goods were removed, they were not so registered. The learned SDR finally mentioned that in all the decisions relied upon by the learned Advocate, the certificate in question was to be produced by the appellants themselves and not by a third party; that accordingly the ratio of those decisions are not applicable to the present matter. 4. We have considered the submissions of both the sides. The goods manufactured by the appellants are chargeable to Central Excise duty. Vide notification issued under Section 5A of the Central Excise Act the goods have been exempted from payment of duty if these are supplied to ....