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2016 (3) TMI 437 - AT - Central ExciseExemption u/s Notification 10/97 dated 01.09.1997 on Air conditioning unit, condensing unit, chillers, walk in cold rooms - Held that:- Notification 10/97 dated 01.03.1997 grants exemption to certain goods supplied to specific research institutions, provided the institution is a public funded research institution and the goods should be scientific and technical apparatus including computer for research purposes. Apart from this, the institution has to be registered with the Government of India, Department of Scientific and Industrial Research and an officer, not below the rank of Dy. Secretary to the Govt. of India has to certify that the institution is not engaged in commercial activity and the goods are required for research purposes. Further, in this case the respondent has produced the required certificate to claim benefit of Notification 10/97 dated 01.03.1997. The only ground for denial is that the impugned goods are used for the general purposes and are not attached to any scientific instrument and therefore not eligible for exemption. We also find that the respondent has complied with the Notification 10/97 dated 01.03.1997; therefore we do not find any infirmity with the impugned orders and the same are upheld. - Decided in favour of assessee
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