2015 (4) TMI 815

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..... . - Held that:- respondents, intends to rely upon some material, which she submits has been downloaded from the web sites of the IITs, Universities, etc. to whom the goods were supplied, in order to demonstrate that the goods supplied were meant for research. Since this material was not produced before the commissioner, he did not have any occasion to verify the same or to consider the effec .....

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..... ulate the factual matrix in detail. Our purpose would be served by mentioning that the respondents in these appeals have been supplying power transformers to certain institutes which are ITIs, Universities, National Laboratories, etc. The question is as to whether these equipments supplied by the respondents are covered by Notification No.10/97 CE dated 1.3.1997. The said Notification exempt .....

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..... pondents have supplied the concerned goods to those very institutions which are mentioned in column 2. The conditions specified in column No.4 have also been fulfilled by the respondents. However, entire dispute is about the description of goods. To put it in nutshell, the requirement is that the goods should be meant for the use of research by scientific and technical institutions. T .....

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..... not covered in the description as specified in column (3) of the table to the Notification, then they are not exempted. Just a certificate from a Department does not entitle the assessee to clear the goods without payment of duty as the goods have to meet the description of goods specified in column (3) of the table to the Notification. It is the aforesaid reason given by the adjudicating a .....

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..... ting authority to discuss the aforesaid issue in the light of the material that is sought to be produced by the respondents. We, accordingly, set aside the order passed by the Tribunal and refer the matter to the adjudicating authority to consider the issue afresh after giving opportunity to the respondents to place the material before him. The respondents shall also be accorded perso .....

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