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2011 (3) TMI 343 - AT - Central ExciseBenefit of Notification No. 10/97-C.E. dated 11-3-1997 - Whether the respondent are entitled for exemption under Notification No. 10/97 dated 1-3-1997 in respect of panel for air conditioners supplied by them to their buyer which is registered with the Department of Scientific and Industrial Research or not - Held that - as per the decisions of the Tribunal in the case of Godrej Appliances Ltd. v. Commissioner of Central Excise 2008 (2) TMI 393 - CESTAT AHMEDABAD wherein air conditioners were supplied to the buyers which were registered with the Department of Scientific and Industrial Research and benefit of the notification was allowed. In this case we find that the respondent complied with the conditions of the Notification No. 10/97-C.E. dated 11-3-1997 - Decided in favour of assessee.
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