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2019 (5) TMI 457 - AT - Central ExciseGoods cleared to Public Funded Research Institutions as well as to certain other Institutions - benefit of N/N. 10/97-CE dated 01.03.1997 - Department was of the view that the benefit of the notification will not be available to the goods under the certificate since category 1(d) is for prototype for which value limit of ₹ 50,000/- applies - HELD THAT:- The notification permits duty free clearances for goods to be supplied to Public Funded Research Institutions. DRDO, to whom the appellant has cleared the goods, is one of the agencies specified in the notification. The goods cleared by the appellant are covered by the amended certificates and the appellant will be entitled to the benefit of the duty free clearance under the said notification. The goods mentioned in the DRDO certificate are not in the nature of ‘Prototype’ as can be seen from the amended certificate issued by DRDO in respect of one set of the items for appeal no. E/75033/2019. Thus, the benefit cannot also be denied for the same goods cleared to DRDO - Appeal allowed - decided in favor of appellant.
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