TMI Blog2009 (6) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are required to prove that the item being cleared is a system or sub system of separate launch vehicle or satellite project. There cannot be a general rule in this regard and clearly wires and cables cannot be called as systems and sub systems and therefore are not eligible for the benefit of notification. Each notification is different and therefore the decisions in respect of one notification cannot be applied to another notification and therefore each has to be treated differently. It is quite clear from the discussion above that appellants are eligible for the benefit of the other two notifications and it is also clear that this does not mean that they are eligible for the benefit of Notification No. 6/2002. In view of the self contained nature of the notification, the appellants are to be held ineligible for the benefit of Notification No. 6/2002 only. Appeal allowed in part. - E/1869/2005 - A/1263-1264/2009-WZB/AHD - Dated:- 25-6-2009 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri Parvesh M. Dave, Advocate for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d advocate also gave the details of different actions taken by the department such as audit, show cause notice etc. which led to the present order. However, we need not go into all these issues in detail in view of the fact that as per the directions of the Hon ble Gujarat High Court, the Commissioner was directed to decide the issue of classification and eligibility of the appellants for the exemption. The impugned order has been passed in obedience to the directions of the Hon ble Gujarat High Court and therefore what is required to be considered in the present appeal which has been filed against the impugned order is the classification of wires and cables and the eligibility of the same for various exemption notifications. 4. In addition to the submissions discussed above, the learned advocate, also cited several decisions in support of his contention that appellants are eligible for the exemption under these notifications. 5. The learned J.C.D.R., on behalf of Revenue submitted that wires and cables cannot be considered as parts of aircrafts or helicopters or scientific/technical equipment etc. by no stretch of imagination. She also cited several decisions of the Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be identified under CRI certification. The cables shall be used exclusively in the aircraft used by the Indian Air Force. Cables would be stored and as and when required will be drawn for use. According to the appellants since the end user has stated that they are going to use the same as parts, they are eligible for the exemption. They have also submitted that in respect of Radiant Cables Pvt. Ltd. also exemption has been allowed in the case of Wires and Cables and this is another ground on the basis of which the appellants have claimed that they are eligible for the exemption. Thus the defence is mainly on three grounds, namely classification, end use certificate and discrimination. 7. It may be seen that Notification No. 6/2002-C.E. dated 1-3-2002 not only extends exemption to parts of aeroplanes and helicopters but also specifically makes exclusions and inclusions. This goes to show that the intention of the legislature was to extent benefits in some cases where a view can be taken that the items are not exactly parts of aeroplanes and helicopters and in some cases even if they are parts, legislature did not want to extend the exemption. Therefore the notification is a comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal wherein several items have been allowed and on the same analogy he submits that he is also entitled to the same benefit. In Inductotherm (India) Pvt. Ltd. case in Order No. A/438-439/WZB/AHD/2009 dated 5-2-09 [2009 (240) E.L.T. 565 (Tri.)] Tribunal held that undertaken furnace and parts supplied by them under Notification No. 10/97 is eligible for the benefit of Notification No. 10/97. In M/s. Andrew Yule Co. Ltd. v. C.C.E., Chennai reported in 2004 (172) E.L.T. 212 (Tri.-Chennai) transformers were held to be eligible for exemption. In Featherlite Products Pvt. Ltd. v. C.C.E., Bangalore reported in 2007 (208) E.L.T. 143 (Tri.-Bang.) furniture supply for research purpose was held to be eligible and same was the case in the case of Godrej Appliances Ltd. final Order No. A/253/WZB/AHD/08 dated 7-2-2008 [2009 (236) E.L.T. 729 (Tri.)]. Since transformers, furniture were allowed the benefit, it is his submission that wires and cables also have to be given the benefit. Further, he has also submitted a list of goods in respect of which exemption has been allowed to manufacturers supplying the goods to National Aerospace Laboratories, HAL etc. as detailed below : 9.1 Aircraft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irect from the place of production, factory of manufacture, or, as the case may be, from the warehouse to the following agencies - (a) the National Defence Fund; (b) Citizens Central Council; (c) the Ministry of Defence; or (d) the Government of any State or Union Territory or any authority nominated by such Government to receive such donations; and (iv) the producer, manufacturer, owner or keeper of the warehouse produces before the proper Central Excise Officer within two months of the date of removal of the goods from the place of production or factory, or, as the case may be, from the warehouse, or within such extended period as the Collector of Central Excise may in any case, allow, a certificate from any of the above agencies that the goods have been received by that agency for the purpose for which the donation was made. 2. All goods If- (i) donated to the National Defence Fund or the Ministry of Defence; (ii) it is certified on the relevant clearance documents, by goods, or the owner or keeper of the producer or manufacturer of the warehouse in which such goods are deposited, that the goods are intended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) meant for use in a launch vehicle project or a satellite project of the Indian Space Research Organisation or the Government of India, Department of Space; (ii) the manufacturer produces, before the clearances of the said goods, a certificate from an officer not below the rank of an Assistant Scientific Secretary in the Indian Space Research Organisation giving the description and quantity of each type of the said goods for which the exemption under this notification is claimed and certifying that the said goods are intended for use in a project mentioned above; and (iii) the manufacturer produces, within five months from the date of clearance or within such extended period as the Assistant Collector of Central Excise may allow in this regard, a certificate from an officer not below the rank of an Assistant Scientific Secretary in the Indian Space Research Organisation indicating the date of receipt of the said goods by that organisation and certifying that the said goods have been actually used in a project mentioned above. 8. Equipment and stores If- (i) used for the systems and sub-systems of the Integrated Guided Missiles to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both; (iii) intended for purposes of defence or of research and development; and (iv) an officer duly authorised by the Ministry of Defence furnishes a certificate, within three months of the close of every year or within such extended period as the Assistant Collector of Central Excise may allow, that such magnets have been used for any of the purposes aforesaid. 12. Underwater batteries including cells of such batteries falling under heading No. 85.07 If- (i) manufactured for use by the Indian Navy; and (ii) the concerned officer of the Indian Navy or the Directorate of Production and Inspection (Naval), not below the rank of Commander, furnishes a certificate, before removal, that the said goods are required for fitment to a submarine vessel including a Torpedo and Chariot of the Indian Navy and shall be so used. 13. The following goods falling under heading No. 85.24, namely :-(a) Sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools, or reels or in other form of packing (b) Television and sound recording media such as video tapes and video discs If- (i) made from unrecorded articles falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the other two notifications and therefore clearances under this notification have to be treated separately and when we look at the heading under Sl. No. 8 equipment and stores, clearly wires and cables cannot be considered as systems and sub systems of launch vehicle and systems and sub systems of satellite projects. For clearance under this heading the appellants are required to prove that the item being cleared is a system or sub system of separate launch vehicle or satellite project. There cannot be a general rule in this regard and clearly wires and cables cannot be called as systems and sub systems and therefore are not eligible for the benefit of notification. 13. All the decisions cited by the appellants as regards Notification No. 10/97-C.E. are for furniture, transformers, generators etc. and the clearance of these items have been allowed on the ground that they are used for research purposes and whether they are scientific or technical equipments is a matter that can be decided only by the concerned organization and there cannot be a general rule. It is also noticed that Notification No. 10/97 covers consumables also in addition to accessories and spare parts. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
