TMI Blog2005 (6) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... . E/535/2003 Appeal No. E/536/2003 Appeal No. E/805/2003 Product : Mono Methyl Hydrazine (MMH) Product : Unsymmetrical Dimethyl Hydrazine (UDMH) Product : Ultra Hydrazine (Z5) Period of Dispute : September, 2001 to Aug., 2002 Period of Dispute : October, 1996 to Aug., 2002 (for four show cause notices) Period of dispute : Aug., 2001 to Aug., 2002 (For four show cause notices) Duty : Rs. 26,12,055/- Duty : Rs. 1,90,93,466/- Duty : Rs. 53,12,259/- Penalty u/s 11AC Rs. 26,12,055/- and penal interest u/s 11AB Penalty u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annexed, and failing under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table, from the whole of - (i) the duty of excise leviable thereon which is specified in the said Schedule; and (ii) the additional duty of excise leviable under the second mentioned Act on goods specified against S. Nos. 1, 2, 3 and 4 of the said Table : Provided that in respect of S. No. 16 of the said Table, nothing contained in this notification shall apply on or after the 1st day of December, 1999. TABLE S. No. Description of goods Conditions (1) (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name of the Centre/Project/ Unit Liquid Propulsion Systems Centre 2 Notification under which Excise Duty Exemption is claimed Ministry of Finance, Department of Revenue Notification No. 64/95-CE, dated 16-3-1995 3 Brief description of the systems/sub-systems Unsymmetrical Dimethyl Hydrazine (UDMH) 4 The purpose for which it is used UDMH is used as fuel in propulsion system of PSLV 5. Name(s) and Address(es) of the Contractor/Manufacturer/Fabrica-tor The Andhra Sugars Limited, Venkatarayapuram, Tanuku-534 215 West ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not paid on account of availment of the Exemption Notification. 5.Shri K.S. Ravi Shankar, the learned Advocate brought to our notice the clarification issued by GOI in its letter No. 151/7/91-CX.32-4, dated 15-7-1991 addressed to the Collector of Central Excise, Trichy in connection with Notification No. 405/96. Paras (b) and (c) are very relevant. The Ministry has actually clarified that Silver Zinc Batteries form an integral part of AVIONICS system. It has also been clarified that Aluminium Powder and Silver Zinc Batteries form a sub-system. Paras (b) and (c) are reproduced herein below :- (b) Silver Zinc batteries form an integral part of avionics system . Since they are used for powering it, it should be regarded as sub-systems. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Departmental Authorities in ignoring the Certificates issued by ISRO is not correct. The Bombay High Court, in the case of Bombay Chemicals Pvt. Ltd. v. Appellate Collector of Customs - 1990 (49) E.L.T. 190 (Bombay), has held that the Certificates granted by Director General of Technical Development or Director of Industries under the Notification is binding and conclusive and the Department is not empowered to question such Certificates. The learned Advocate produced enormous literature in connection with rocket propulsion to impress upon the Bench that the fuel for rocket propulsion is a very essential sub-system. In any case, we do not find any merit in the impugned Orders-in-Original. Hence, we allow the appeals with consequential r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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