Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 231 - AT - Central ExciseEntitlement to claim exemption under Notification 10/97 dated 01.03.1997 - whether air conditioners are not used for scientific and research purpose? - Held that:- AC system are specially designed and modified for use in specialised mobile operation theatres for use by the Indian Army in the field. We also find the basic design of the Auto Air-conditioning was that of the Australian foreign collaborator and it was modified to suit the requirement of Ministry of Defence. We are of the considered opinion that the appellant are entitled for the exemption under Notification 10/97 dated 01.03.1997 because the institution to whom the appellant has supplied the goods is a public sector institution and they have also furnished the requisite and they are not engaged in any commercial activity and the said goods are required for research purposes. - Decided in favour of assessee
|