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2016 (8) TMI 438 - AT - Central ExciseNotification 10/97 CE dated 01.03.1997 - Entitlement for benefit - manufacture of Screened Conduction Cooled Video Cards for OAC (Open Architecture Computers); ii) Environment Control and Fuel Management Electronic unit; iii) Cockpit Interface Unit to Aeronautical Development Agency (ADA); iv) Automated Test Equipment (ATE) for Compact Electronic Unit (‘CEU’) to Combat Vehicles Research and Development Establishment (CVRDE); and v) Hardware Simulator to Laser Science & Technology Centre (‘LASTEC’) as per the specifications and diagrams furnished by Aeronautical Development Agency. Held that:- it is very much obvious that items in question are meant for research projects. There has been specific certificate issued by an authority not below the rank of Deputy Secretary to the Govt of India certifying that the said goods mentioned under scientific and technical description therein are meant for research purposes only as a condition mentioned in Column 4 of the table attached to the Notification No. 10/97CE dated 10.3.1997. Therefore, these items are covered by the Notification No. 10/97 and they fulfill all the conditions for claiming the benefit of exemption Notification No.10/97 (supra). Without iota of any doubt, the subject goods are entitled to the benefit of Notification 10/97. - Decided in favour of appellant
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