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2012 (12) TMI 508 - CESTAT, BANGALOREWaiver of pre-deposit – denial of the benefit of Notification No.10/97-CE dated 1/3/97 to the assessee in respect of certain goods which were supplied by them to certain public-funded research institutions – nature of the goods cleared by the appellant to such institutions – Held that:- Goods so cleared include boring machine, rotary table, base plates, cradle assembly and planetary gear box etc. - these items were used by customers for research-related purposes and therefore the benefit of the above Notification cannot be denied to the assessee - on the strength of the certificates of public-funded research institutions - waiver of pre-deposit allowed
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