IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 4TH JUNE 2008 / 14TH JYAISHTA 1930 Cus.Appeal.No. 14 of 2006() --------------------------- A.NO..215/2002 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT/APPELLANT IN TA ------------------------------------------ THE KERALA SCIENCE AND TECHNOLOGY MUSEUM, VIKAS BHAVAN, THIRUVANANTHAPURAM-695033, REP. BY DIRECTOR, S.L.P.MAHMOOD. BY ADV. SRI.K.I.ABDUL RASHEED RESPONDENTS: ------------- THE COMMISSIONER OF CUSTOMS, COCHIN. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR FOR R THIS CUSTOMS APPEAL HAVING BEEN FINALLY HEARD ON 04/06/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- Cus. Appeal No. 14 OF 2006 -------------------------------------------- Dated this the 4th day of June, 2008 JUDGMENT Ramachandran Nair,J. The appellant claimed refund of import duty paid on the import of Zoom Projector and X-Y moving table. The appellant claimed refund on the ground that import is exempt from payment of duty as appellant was a Scientific and Industrial Research Organisation engaged in research. On going through the Tribunal's order we find that notification provides for exemption only to Public funded research institutions registered with Department of Scientific and Industrial Research. The requirement for exemption is production of certificate to the effect that goods required are for research purposes only. Registration granted to the appellant was only on 20.7.2001 while the import was on 19.10.1999. Exemption in the notification is available only if the importer has got registration as on the date of import. Since the appellant was obviously not having registration on the date of 2 import, the appellant is not entitled to refund of duty paid. We therefore uphold the order of the Tribunal and dismiss the appeal. (C.N.RAMACHANDRAN NAIR) Judge. (V. K. MOHANAN) Judge. kk 3