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2008 (6) TMI 192 - KERALA HIGH COURTRefund of import duty on the ground that import is exempt as appellant was a “Scientific and Industrial Research Organisation” engaged in research - notification provides for exemption only to “Public funded research institutions registered with Department of Scientific and Industrial Research” subject to production of certificate to the effect that goods required are for research purposes only – Registration granted to the appellant on 20-7-2001 while the import was on 19-10-1999 - Exemption in the notification is available only if the importer has got registration as on the date of import - appellant is not entitled to refund of duty paid
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