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2015 (8) TMI 294 - HC - 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:- After reproducing the notification in the impugned order [2014 (3) TMI 274 - CESTAT MUMBAI], the Tribunal construed it and held that the end use certificates certify that the impugned goods are used as parts/accessories, scientific and technical instruments /apparatus. The Bhabha Atomic Research Centre (BARC) certificate dated 7th May, 2008 is relied upon and that certifies that the pipes/tubes are used as parts /accessories and for setting up of the Pickling and Passivation Plant and installation of Ventury Scrubber System. If such is the nature of the certificate and the wording thereof being clear and unambiguous the Tribunal rightly allowed the appeal of the assessee and reversed the order of the Commissioner. The Commissioner has not performed the task assigned to it by the Tribunal. His duty was to scrutinize and verify the certificates in the light of the terms of the notification beyond that if the end use was insisted even that end use has been certified and as pointed out in the Tribunal’s order. - appeal does not raise any substantial question of law. - Decided against Revenue.
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