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Spectrum Infotech Pvt Ltd Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I

2016 (8) TMI 438 - CESTAT BANGALORE

Notification 10/97 CE dated 01.03.1997 - Entitlement for benefit - manufacture of Screened Conduction Cooled Video Cards for OAC (Open Architecture Computers); ii) Environment Control and Fuel Management Electronic unit; iii) Cockpit Interface Unit to Aeronautical Development Agency (ADA); iv) Automated Test Equipment (ATE) for Compact Electronic Unit (‘CEU’) to Combat Vehicles Research and Development Establishment (CVRDE); and v) Hardware Simulator to Laser Science & Technology Centre (‘LASTEC .....

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Notification No. 10/97CE dated 10.3.1997. Therefore, these items are covered by the Notification No. 10/97 and they fulfill all the conditions for claiming the benefit of exemption Notification No.10/97 (supra). Without iota of any doubt, the subject goods are entitled to the benefit of Notification 10/97. - Decided in favour of appellant - E/876/2009-DB, E/26888/2013-DB, E/26889/2013-DB, E/1069/2009-DB - Final Order No. 20280-20283/2016 - Dated:- 18-2-2016 - Smt. Archana Wadhwa, Judicial Member .....

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v) Automated Test Equipment (ATE) for Compact Electronic Unit ( CEU ) to Combat Vehicles Research and Development Establishment (CVRDE); and v) Hardware Simulator to Laser Science & Technology Centre ( LASTEC ). 2.1 We find that the lower authorities state that items in question were specifically manufactured as per the specifications and diagrams furnished by Aeronautical Development Agency, who are a part of the Ministry of Defence. Lower authorities further inter alia state that such par .....

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covered by the description of the Goods (a&b) of Column-3 of the table attached to the Notification and would not be eligible to the benefit of the Notification No. 10/97. 3. Learned advocate for the appellants argues that they have fulfilled all the conditions of the Notification and these fives items certainly fit in the description of the goods given in column 3 (a&b) attached to the Notification 10/97 CE dated 01.03.1997. He further submits that three items supplied to ADA are for LC .....

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ied are required for research purposes only. 4. Learned A.R. appearing for the Revenue vehemently argues that these items cannot be included in column 3 of the table attached to the Notification No 10/97 (supra). He cites in support Hon ble Supreme Court s decision in the case of CCE Chennai Vs Andrew Yule & Co Ltd [2015(319)ELT 232 (SC)]. He submits that where assessing authority has given clear-cut finding that conditions mentioned in Column-3 are not fulfilled by the items, the subject go .....

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