Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 437 - CESTAT MUMBAI

2016 (3) TMI 437 - CESTAT MUMBAI - 2016 (336) E.L.T. 190 (Tri. - 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 fro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d 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, Member (J) And Raju, Member (T) For the Appellant : Shri S.V. Nair , AC(AR) F .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tificate issued by them. 2. Briefly the facts are that the respondent are engaged 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 Noti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/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 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 depar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in cold rooms under Notification 10/97 dated 01.03.1997. He also submitted 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 responden .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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