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Commissioner Of Central Excise Versus M/s. Andrew Yule & Co. Ltd.

2015 (4) TMI 815 - SUPREME COURT

Denial of benefit of Notification No.10/97 CE dated 1.3.1997 - Non fulfillment of conditions of notification - equipments supplied to research institutions or universities, etc. for research purposes as well as non commercial research purposes. - Held that:- respondents, intends to rely upon some material, which she submits has been downloaded from the web sites of the IITs, Universities, etc. to whom the goods were supplied, in order to demonstrate that the goods supplied were meant for researc .....

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:- 15-4-2015 - A.K. Sikri And Rohinton Fali Nariman JJ For the Appellant : Mr. Jaydeep Gupta,Sr.Adv. Mr. Arijit Prasad,Adv. Mr. T.M.Singh,Adv. Mr. B. Krishna Prasad For the Respondent : Ms. Meenakshi Arora,Sr.Adv. Ms. Ritika,Adv.,Mr. S. Rajappa,Adv.,Mr. Jitendra Singh,Adv.,Ms. Rashmi Singh. ORDER Having regard to the nature of the order we propose to pass, we do not think that it is necessary to recapitulate the factual matrix in detail. Our purpose would be served by mentioning that the respond .....

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ames of the institutions to which such goods are to be supplied. These institutions are mentioned in column No.3. Likewise, the description of goods is stated in Column No.4 which mentions the conditions to be satisfied deals about required certificates etc. that are to be produced from the concerned authorities as well as aggregate value of the prototypes received by the institutions. The equipments so supplied may be to research institutions or universities, etc. for research purposes as well .....

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g Authority, refusing to give the benefit of the aforesaid Notification to the respondents, took the view that the conditions mentioned in column 3 are not fulfilled in the instant case. The relevant portion of the said order passed in C.A. No. 7090/99 reads as under: "It is perhaps relevant to mention here that exemption in the said notification is not solely based on certificate here that exemption in the said notification is not solely based on certificate of the institutions. Had this b .....

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