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2024 (1) TMI 81 - CESTAT BANGALORE100% EOU - goods cleared by the appellant under CT-3 certificates - eligible for the benefit of the Notification No. 22/2003-CE dated 31.03.2003 or not - extended period of limitation - HELD THAT:- On perusal of the copies of the CT-3 certificate issued by jurisdictional Central Excise officer of the user industry, wherein the CT-3 certificate specifies the items as (a) accessories for air-conditioning equipment (b) air-conditioning accessories (c) parts of air-conditioner (d) parts of air-conditioning system - it is found that the benefit of Notification is denied on the grounds that the items supplied against the CT-3 certificates are not the items allowed under the CT-3 certificate. The appellant has supplied ducting for an airconditioning system to the user industry (100% EOU), which is essential for the Air Conditioning System. Hence, the items supplied are a part of the air-conditioning system. The ducting system is customized as per the building layout of the user industry. Revenue has contended that the goods are classified under Chapter sub heading 7304.10 and 7304.90 and not as parts of air conditioner, and also that the appellant does not know where the goods will be used - the goods supplied by the appellant against the CT-3 certificates are ducts customized for the Air Conditioning System, hence, they can be considered as part of an air conditioning system and are eligible for the benefit of Notification No. 22/2003-CE dated 31.03.2003. Thus, the goods cleared under the impugned CT-3 certificates are used as ducting for an Air Conditioning system, hence they are covered by entry at Sl. No.3 to the Notification No. 22/2003-CE dated 31.03.2003, therefore the demand is not sustainable. Since the demand is not sustainable, the demand of interest and imposition of penalty also do not survive. Appeal allowed.
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