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TMI Blog2011 (7) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 1-3-1997 was disallowed in respect of the goods manufactured and cleared to the Defence Research and Development Organisation (DRDO). 3. The contention of the appellant is that the following goods were supplied to DRDO : (i) On board computers; (ii) Electro mechanical actuators; (iii) Pneumatic systems and sub-assemblies; (iv) Computer software for launch control centres, simulators and software drivers; (v) PCI based add on cards for testing MIL - 1553 and ARINC - 429 systems; (vi) Connectors; and (vii) Digital servo control electronic etc. As per the Notification, the scientific and technical instruments in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. "Exemption to specified goods supplied to specified institutions In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table. S. No. Name of the Instituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pression, - subject to (a) "Public funded research institution" means a research institution in the case of which not less than fifty per cent of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory; (b) "University" means a university established or incorporated by or under a Central, State or Provincial Act and includes - (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed university for the purposes of that Act; (ii) an institution declared by Parliament by law to be an institution of nati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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