Delhi HC seeks Govt.'s rationale behind rescinding exemption for Non-commercial Research Institutions' local purchases

Delhi HC calls upon Govt. to explain the basis of rescinding excise duty exemption on local purchases made by Non-commercial Research Institutions, vide Notification No. 9/2017-CE; Notes that imports on the other hand, are exempt from payment of customs duty and Integrated Tax by way of Notification No. 27/2017-Cus; Petitioner claimed accrual of vested right for continuation of exemption from payment of both customs and excise duty until validity of registration granted to it...