sample of the thermometers tested by the Central Scientific Instruments Organization (CSIO) and obtained a certificate from the CSIO to the effect that the sample ... attributable to the appellants. The goods were also certified by CSIO to be clinical thermometers conforming to BIS. In the circumstances, non-production
benefit of
exemption on the basis of the certificate issued by CSIO /
7
E/41553/2014
Aeronautical Development Agency. The issue of limitation was also
concerned Ministry, whereas the certificates produced by the appellants are issued by CSIO and Aeronautic Development Agency, and cannot be held to be proper certificate ... find that certificates handed over to the appellant duly signed by CSIO or aeronautic development agency and based on which the appellant availed the benefit
