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2009 (6) TMI 808 - AT - Central ExciseWires and cables manufactured for various aircrafts, satellite launch vehicles and also for various military machinery like battle tanks - Exemption under N/N. 0/97-C.E., dated 1-3-2001 and N/N. 6/2002-C.E., dated 1-3-2002 serial No. 240 - Held that:- Wires and cables can be said to be covered by Sl. No. 8 of the Notification reproduced above since it covers stores also. The exemption is not limited to only parts or equipments but also systems, sub systems, equipments and stores. Therefore, a view can be taken that wires and cables are nothing but consumable stores which are stored and used from time to time as and when required. Notification No. 64/95 cannot be treated on Par with the other two notifications and therefore clearances under this notification have to be treated separately and when we look at the heading under Sl. No. 8 equipment and stores, clearly wires and cables cannot be considered as systems and sub systems of launch vehicle and systems and sub systems of satellite projects. For clearance under this heading the appellants are required to prove that the item being cleared is a system or sub system of separate launch vehicle or satellite project. There cannot be a general rule in this regard and clearly wires and cables cannot be called as systems and sub systems and therefore are not eligible for the benefit of notification. Each notification is different and therefore the decisions in respect of one notification cannot be applied to another notification and therefore each has to be treated differently. It is quite clear from the discussion above that appellants are eligible for the benefit of the other two notifications and it is also clear that this does not mean that they are eligible for the benefit of Notification No. 6/2002. In view of the self contained nature of the notification, the appellants are to be held ineligible for the benefit of Notification No. 6/2002 only. Appeal allowed in part.
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