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2014 (3) TMI 274 - AT - Central ExciseEnd use based exemption - Notification No. 10/97-C.E. - Whether impugned goods are spare parts or accessories of the scientific and technical instruments/apparatus - end use certificate - Duty demand - Imposition of interest and equivalent penalty - Held that:- Appellant produced end-use certificates to the effect that the impugned goods are used as parts/accessories, scientific and technical instruments/apparatus, for example, certificate dated 7-5-2008 issued by BARC certifying that pipes/tubes are used as parts/accessories and used for setting up of pickling and passivation plant and installation of ventury scrubber system. Similarly, the other certificates are also to the same effect - appellant has produced the required certificates to the effect that the goods in question are accessories and spare parts of scientific and technical instruments/apparatus/equipment - Decided in favour of assessee.
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