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2017 (12) TMI 462 - HC - CustomsExemption from customs and excise duty - continuation of exemption under GST regime - continuation of exemption until the validity of registration granted to the petitioner’s R&D centre - Held that: - This Court is prima facie of the view that an exemption cannot be claimed as a matter of right in terms of the judgment of the Supreme Court in Union of India v. Parameswaran Match Works [1974 (11) TMI 40 - SUPREME COURT OF INDIA]. The petitioner claims to be a Non-commercial Research Institution recognized by the Department of Scientific and Industrial Research, Ministry of Science & Technology. Imports by Non-commercial Research Institutions are completely exempt from payment of customs duty as also payment of Integrated tax which is clear from a reading of N/N. 27/2017- Customs dated 30th June, 2017 - However, insofar as local purchases made by Non-commercial Research Institutions are concerned, the exemption from payment of excise duty, stands rescinded vide N/N. 9/2017- Central Excise dated 30th June, 2017. The matter requires elucidation and the Government should respond as to the basis of the said rescission to Non-commercial Research Institutions. The matter requires elucidation - The Court is of the opinion that notice should be issued to the respondents.
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