Supreme Court · 2002 INSC 102 · Decided 27 February 2002
Centre for Development of Advanced Computing, Pune v. Commissioner of Central Excise, Pune
- Court
- Supreme Court of India
- Citation
- 2002 INSC 102 · [2002] 2 S.C.R. 103
- Case number
- CIVIL APPEAL No. 2749/2001
- Decided
- 27 February 2002
- Bench
- B.N. KIRPAL, SHIVARAJ V. PATIL, B.P. SINGH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises Act, 1944 S.11-A, first proviso-levy of duty within extended period-Research organization-Import of goods-Getting exemption from payment of customs duty-Goods emerged during research and experiments-Bona fide believed by assessee as exempt from duty-Revenue imposing duty under s.11-A-Held, it can not be said that goods supplied by assessee come D within the expression "that the goods are produced during the ·carrying out of experiments or research"-However, since the assessee was treated as a research and development unit and was entitled to import
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