TMI Blog2001 (1) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... er : S.S. Sekhon, Member (T)]. This appeal has been filed by the appellants, who, are a Public Sector Unit, after obtaining the permission of the Committee of the Secretaries, are pursuing the same today before us. We have heard C.R. Ramachandran, D.G.M. (Finance) along with Shri Arun Kumar, Chief Engineer (R D) of the appellant unit at Bangalore and Shri George for the Department and after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system. Even the Invoice No. JN 00622, dated 16-8-1993 indicates that the goods supplied are Micro Processor Development System. The manufacturer s catalogue also discloses that the disputed goods are used for emulation analysis and also for development of software. Thus, it is obvious that the disputed goods cannot be treated as Logic Trouble Shooting Equipment for extending the benefit of Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 84, 85 or 90 of the First schedule to the Customs Tariff Act, 1975, provided the Importer is a Research Development Institution of a manufacturer in electronic goods approved and registered by the Department of Science and Technology of the Government of India. The appellants in the present case satisfy this condition, therefore, if the goods are capable of Logic Trouble Shooting or/and are equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use as logic analysis is also mentioned therein. No finding as to why this part of the use, in logic analysis, has been over looked by the lower authorities to deny the benefit of the omnibus entry Sl. No. 22. The Technical Manager of the Public Sector undertaking has appeared and explained such use, which is not rebutted. (e) To our mind, once the equipment is capable of logic analysis and co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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