2009 (2) TMI 175 - AT - Central Excise

Exemption to scientific and technical instruments apparatus equipments - Notification No. 10/97-C.E. dated 1-3-1997 held that - the goods supplied to various specified institutions for the purposes of research under a certificate by the appropriate authorities have to be held as covered by the Notification. The demand is accordingly set aside and appeals are allowed

Summary

Issues:
Exemption under Notification No. 10/97-C.E. dated 1-3-1997 for goods cleared to specified institutions as scientific and technical instruments vs. industrial machines.

Analysis:
The appellant, engaged in manufacturing Induction Melting, Heating Furnace, and Welder parts, cleared goods under Notification No. 10/97-C.E. dated 1-3-1997, extending exemption to scientific and technical instruments when cleared to specified institutions. Revenue contended the goods were industrial machines, not covered by the Notification. Tribunal noted earlier decisions, including M/s. Andrew Yule & Co. Ltd., where transformers supplied for research purposes were considered scientific equipment, falling under the Notification. Similar rulings in M/s. Danke Products and M/s. Voltamp Transformers Pvt. Ltd. extended benefits to goods supplied for research. Tribunal in M/s. Featherlite Products Pvt. Ltd. and M/s. Godrej Appliances Ltd. held that goods supplied with certificates for research purposes qualified for the Notification's benefit. Applying this precedent, the Tribunal agreed that goods supplied to specified institutions for research purposes, certified by appropriate authorities, were covered by the Notification. The demand was set aside, and appeals allowed in favor of the appellant.