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2018 (2) TMI 1301 - AT - Central ExciseBenefit of N/N. 64/95 dt. 16.3.1995 - 'Semi-Trailer' cleared to Liquid Propulsion System Centre (LPSC), Department of Space, ISRO - Department took the view that the semi-trailer is not a system or sub-system by itself, that it has not been certified as meant for use in a launch vehicle project - Held that: - identical issue decided in the case of P.L. Haulwel Trailers Vs CCE Chennai [2002 (1) TMI 160 - CEGAT, CHENNAI], where it was held that Any apparatus or equipment or accessories and spare parts of scientific and technical instruments are also covered in the notification. So long as the apparatus and equipment required for using along with the scientific and technical instruments the benefit cannot be denied. Appeal allowed - decided in favor of appellant.
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