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2008 (9) TMI 483 - AT - Central ExciseAppeal filed by the Revenue is against the order of the Commissioner (Appeals) granting the benefit of Notification No. 10/97-C.E., dt. 1-3-97 to the respondents in respect of Ammonium Chloride cleared to Vikram Sarabai Space Centre (Public funded research institution)- The respondents had cleared Ammonium Chloride to VSSC during May’ 06 to Jan’ 07 without payment of duty, claiming the benefit of Notification No. 10/97-C.E., ibid. The item was used as an “ingredient for preparing Ammonium Per-Chlorate”, an oxidizer used in solid propellant rockets for space research as per the “end-use certificate” issued by VSSC. - Admittedly, Ammonium Chloride was, ultimately, consumed in the rockets for research purposes. This squarely satisfies the obvious purpose intended under the Notification – Hence benefit of Notification No. 10/97-C.E., is not deniable
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