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2016 (6) TMI 231 - CESTAT MUMBAI

2016 (6) TMI 231 - CESTAT MUMBAI - 2016 (336) E.L.T. 558 (Tri. - 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 modifie .....

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o. A/86654/2016-WZB/EB - Dated:- 8-3-2016 - SHRI S.S. GARG, MEMBER (JUDICIAL) 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 manufa .....

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rtaking research and development work on containerized operation theatre complexes 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; .....

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ore the Commissioner (Appeals)who vide order dated 25.02.2005 upheld the Order-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 syst .....

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tead of conventional stacking of multiple steel plates) was incorporated. iv) 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 VR .....

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angers, condenser fan and blowers modified welded to main housing with additional 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 t .....

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f Defence, Government of India. He also submitted that the appellant had handed 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 app .....

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CE 2004 (164) ELT 211 * Mehra Bros vs. Jt.Commerical officer 1991 (51) ELT 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 0 .....

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of VRDE and who is of the designation of the Jt. Secretary, Government of 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 t .....

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