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2018 (8) TMI 158 - AT - Central ExciseExemption on tractors cleared on concessional rate of duty - N/N. 64/95 dated 16.3.1995 - Department was of the view that the said goods are not eligible for exemption - Held that:- The tractors are used as part and parcel of their launch vehicle project for transporting rocket fuel etc. The launch paid from where national prestigious launches are taking place. That these are in the form of technical equipment for their launch vehicles - the certificate has been given certifying the description and quantity of each type of goods cleared availing the exemption. So also the intended use of the goods for the said project is also certified. Even though the goods cleared may be tractors, the same have been put to use by SHAR for the purpose of launching projects. The said item therefore becomes covered under the notification - denial of exemption not justified - appeal allowed - decided in favor of appellant.
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