TMI Blog2009 (5) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... he said exemption notification gives exemption to : (a) Scientific and technical instruments, apparatus, equipment (including computers) (b) Accessories and spare parts of goods specified in (a) above (c) Software. For claiming the exemption, a certificate from the competent authority was needed. The said certificate had also been produced. The lower authority proceeded against the appellant on the ground that the items imported would not be called as spare parts of scientific and technical instruments. Hence, he confirmed a demand of Rs. 1,40,450/-. The respondents approached the Commissioner (Appeals) to decide the issue in favour of the respondents. Respondent is aggrieved over the impugned order on the following grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as certified that they are necessary in the use of scientific and technical appliances, the exemption cannot be denied. Moreover, the Commissioner has given detailed justification for extending the benefit. The finding of the Commissioner (Appeals) are reproduced below : The items cleared by the appellant are switch gears and control panels and the same are cleared to public funded research institutions against a valid certificates issued to them by research institutions who have made the indent for the goods. The appellant also contends that the aforesaid items are essential parts to the main scientific equipments. The adjudicating authority in his findings in the impugned order have fairly conceded that the certificates issued are vali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts for the same are eligible for the exemption irrespective of any item specifically mentioned or not. Hence the basic criteria for the exemption is to confirm whether the items are coming under (a) or (b), irrespective of any specific mention of any such items, which I find is not the purpose of the exemption. Further, I find from the careful reading of the said notification that the emphasis is on supply of items to specified scientific research institution. In this case, there is no dispute with regard to supply of items by the appellant other than specified institutions as per the said notification. The main condition in the notification being issual of certificate by the specified institutions confirming the requirement of such e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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