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2008 (2) TMI 393 - AT - Central ExciseBenefit of Notification No. 10/97-CE stands denied to the appellants in respect of air-conditioners manufactured by them and supplied to various Public Funded Research Institution on the ground that air-conditioners cannot be considered as scientific and technical equipment - there is no definition of scientific and technical instrument in the notification so as to restrict the scope of the same relatable to the use of the goods - Revenue has not been able to show any evidence on record as to why the air-conditioner which is scientific and technical instrument should be denied the benefit of Notification
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