TMI Blog2016 (3) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... Govt. of India has to certify that the institution is not engaged in commercial activity and the goods are required for research purposes. Further, in this case the respondent has produced the required certificate to claim benefit of Notification 10/97 dated 01.03.1997. The only ground for denial is that the impugned goods are used for the general purposes and are not attached to any scientific instrument and therefore not eligible for exemption. We also find that the respondent has complied with the Notification 10/97 dated 01.03.1997; therefore we do not find any infirmity with the impugned orders and the same are upheld. - Decided in favour of assessee - Appeal No. E/715/07-Mum - A/86082/16/EB - Dated:- 26-2-2016 - S. S. Garg, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,22,901 C.Ex/R04/WGII/BSL/SCN/05/801 dtd. 30.05.2005 (SCN 2) Condensing unit walk in cold room 3,14,721 C.Ex/R04/WGII/BSL/SCN/05/221 dtd. 22.08.2005 (SCN 3) Chillers 3,83,846 C.Ex/R04/WGII/BSL/SCN/05/225 dtd. 22.08.2005 (SCN4) Walk in cold room 1,16,448 Total 9,37,916 3. The show-cause notices were adjudicated vide common order dated 08.03.2006 wherein he had confirmed the demand and imposed penalty but he however5 allowed the exemption on Walk in cold room , chillers totaling to ₹ 6,05,811/- and confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. In the present case, there is no dispute that all the conditions of the Notification were fulfilled. Ld. Counsel places reliance on the following decisions:- i) Godrej Appliances Ltd. vs CCE 2009 (236) ELT 729 ii) CCE vs. Sunbeam Appliances 2011 (268) ELT 528 6. Heard the ld. Counsel for the parties and perused the records. 7. We find that the Notification 10/97 dated 01.03.1997 grants exemption to certain goods supplied to specific research institutions, provided the institution is a public funded research institution and the goods should be scientific and technical apparatus including computer for research purposes. Apart from this, the institution has to be registered with the Government of India, Department of Scientific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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