Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Mumbai-III Versus Blue Star Ltd.

2016 (3) TMI 437 - CESTAT MUMBAI

Exemption u/s Notification 10/97 dated 01.09.1997 on Air conditioning unit, condensing unit, chillers, walk in cold rooms - Held that:- 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, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tific 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, Member (J) And Raju, Member (T) For the Appellant : Shri S.V. Nair , AC(AR) For the Respondent : Shri Siladitya Sarkar, CA ORDER Per S. S. Garg This app .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ngaged in the manufacture of various air conditioning and refrigerator appliances such as packaged air conditioners, water coolers, deep freezers etc. under Chapter 84 & 85 of the first schedule of the Central Excise Tariff Act, 1985. The respondent were issued four show-cause notices by the Dy. Commissioner for the period June 2004 to December 2004 demanding excise duty by seeking to disallow the exemption under Notification 10/97 dated 01.09.1997 on the basis of allegations that the impugn .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

6 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 confirmed the demand for ₹ 3,32,105/-. Being aggrieved by the order to the extent it was against them, the respondent filed appeal before the Commissioner (Appeals) and the department also moved an appeal before the Commissioner (Appeals) in respect of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that the goods in question are used for general purposes and its used anywhere in the premises of the said respondent and not exclusively with any specific machine as such and therefore by no stretch of imagination, it can be held that the said goods are scientific and technical instrument, apparatus or parts or accessories thereof and hence exemption is not admissible. 5. On the other hand, Ld. Counsel for the respondent has submitted that the question whether air conditioning equipments etc. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version