Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (12) TMI 401 - CESTAT, MUMBAIDemand is confirmed after denying the benefit of Notification no. 64/95-CE dated 16.03.1995 - The contention is that the Notification provides exemption from payment of duty if the systems and sub-systems of launch vehicles or satellite projects were cleared to the Indian Space Research Organization and the only condition is that before the clearance of the goods, a certificate from an officer not below the rank of an Assistant Scientific Secretary in the Indian Space Research Organization giving the description and quantity of goods is to be produced - Held that: the Notification was amended on 1.03.2008 i.e after the period in dispute, whereby the entry at serial no. 7 is substituted and components, raw materials, tools, lubricants and propellants for and including systems and sub-systems of launch vehicles and satellite projects were given the benefit of the Exemption notification - A person invoking an exception or exemption provision to relieve him of the tax liability must establish clearly that he is covered by the said provision. In the present case, the appellant failed to show how aluminium alloy rods, aluminium alloy flats and aluminium alloy billets can be considered as systems or sub-systems - Decided against the assessee
|