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Goods imported by research institution is exempt from payment of customs duty
Case Law Details
- Case Name
- Hydraulic Study Dept Vs Commr. of Customs (Port) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Hydraulic Study Dept Vs Commr. of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that the Hydraulic Study Department of Calcutta Port Trust were eligible for the benefit of Notification No. 71/80-Cus dated 26.03.1981 and Notification No. 152/94-Cus dated 13.07.1994. Notification exempts goods which are imported by research institution from payment of customs duty.
Facts- Kolkata Port Trust through its Research wing Hydraulic Study Department (HSD), that undertakes research work in various aspects of hydraulic behavior of Bhagirathi-Hooghly River system, and has been recog...
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