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Auto Aircon (India) Ltd. Versus Commissioner of Central Excise, Pune III

2016 (6) TMI 231 - CESTAT MUMBAI

Entitlement to claim exemption under Notification 10/97 dated 01.03.1997 - whether air conditioners are not used for scientific and research purpose? - Held that:- AC system are specially designed and modified for use in specialised mobile operation theatres for use by the Indian Army in the field. We also find the basic design of the Auto Air-conditioning was that of the Australian foreign collaborator and it was modified to suit the requirement of Ministry of Defence. We are of the considered .....

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L) AND SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri K.K. Shroff, Advocate with Shri Vipul Bidre, Advocate For the Respondent : Shri V.K. Shastri, AC (AR) ORDER PER: S.S. GARG: The present appeal is directed against Order-in-Appeal No. P-III/090/05 dated 25.02.2005 of the Commissioner (Appeals) who upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellant was in the business of manufacturing air conditioning and refrigeration equipment for the transport sect .....

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mplexes for field operations for the Defence Forces. The equipment was supplied by the appellant on the basis of the certificates given by the Head of the Division of the concerned organisation. Thereafter a show-cause notice dated 09.10.2002 was issued denying the exemption to the appellant under the said Notification 10/97 dated 01.03.1997 on the ground air conditioners are not used for scientific and research purposes; moreover the appellants have not complied with the conditions of Notificat .....

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der-in-Original and denied the exemption to the appellant. Now the appellant has filed the present appeal before the Tribunal. 3. Ld. Counsel for the appellant submitted that ld. Commissioner (Appeals) has failed to appreciate the nature of modification carried out as the result of research and development activities by the customer at their end. He further submitted that the appellant redesigned the air conditioning system to meet the requirement of the customer. The appellant carried out the f .....

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v) Unit mounting & lifting hole positions were modified as per VRDE requirements. v) Reciprocating Compressor in the original Australian design was replaced by Scroll compressor. vi) Hot gas by pass arrangement provided in the Australian design was eliminated. vii) The separate remote type control console was developed and incorporated as per the clients requirements. The main control panel was modified to meet the VRDE s requirement. Original design didn t have such provision. viii) The pow .....

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tional spot welds to achieve required strength and rigidity. xii) Besides these major changes, many other changes were incorporated to strengthen the unit and improve the performance to meet tests as per military standard. 4. He also submitted that the ld. Commissioner had failed to appreciate letter dated 21.02.1999 received from the CQAE, Controller of Quality Assurance & Engineering Equipment which indicates that the original AC systems had failed the approval tests and had to be re-engin .....

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nded over the eligibility certificate and claimed exemption in the R 173B declaration filed. He also submitted that the appellant did not suppress any information from the department and they have been informing the department from time to time and has also furnished the duty exemption certificate issued by the customer for claiming exemption under the said notification. 5. On the other hand, ld. AR submitted that the appellant has wrongly availed the exemption of Central Excise duty in clearing .....

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173 (SC) 6. We have heard the ld. Counsel for the parties and perused the entire records carefully. The only question which is to be decided in this appeal is whether the appellant are entitled to claim exemption under Notification 10/97 dated 01.03.1997 and whether the appellant has complied with the conditions for claiming the exemption or not. 7. We find that the Senior stores officer has issued a communication dated 09.11.2001 to the Commissioner of Central Excise justifying the entitlement .....

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India whereas the authority who is competent to issue exemption certificate under the said notification is only Dy. Secretary to the Government of India. The appellant has also placed on record the certificate certifying that the VRDE, Ahmednagar is a public funded institution under the administrative control of the Department of Defence, Research & Development Organisation of the Government of India and is entitled to avail excise duty exemption in terms of government Notification 10/97 dat .....

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