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TMI Blog2018 (4) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... tself for final decision. 2. The relevant facts that arise for consideration are that during the internal audit of the records maintained by the appellant, it was observed that the appellant had cleared certain Bio-technology products such as Enzymes falling under Chapters 29, 30, 35 of the Central Excise Tariff Act, 1985 during the period August, 2003 to August, 2004 to various reputed research institutions, universities, colleges for research purposes at 'nil' rate of duty by availing exemption under Notification No. 10/97-C.E. cit. 1-3-1997. Lower authorities, coming to conclusion that the provisions of Notification No. 10/97 are not properly complied with, issued a show cause notice to the appellant on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Second clause very clearly indicated that the consumables thereof means the consumables to be read separately. It is her submission that the decision of the Co-ordinate Bench of the Tribunal in the case of Inductotherm (India) Pvt. Ltd. v. CCE, Ahmedabad [2009 (240) E.L.T. 565 (Tri. - Ahmd.)] will squarely apply in this case as there is no dispute about the certificates issued to the appellants for clearing such Enzymes. It is also her submission that the Enzymes which are supplied by them were used in the instruments in the course of research. It is her submission that the Id. Commissioner (Appeals) has not considered this particular aspect before coming to conclusion 4. Learned AR reiterates the impugned order. 5. it can seen from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DNA strand. 3. Polymerases Definition: A Polymerases is an enzyme whose central function is associated with polymers of nucleic acids such as RNA and DNA. The primary function of a polymerase is the polymerization of new DNA or RNA against an existing DNA or RNA template in the processes of replication and transcription. In association with a cluster of other enzymes and proteins, they take nucleotides from solvent, and catalyse the synthesis of a polynucleotide sequence against a nucleotide tempeate strand using base-pairing interactions. - After the reaction the product is purified for further application during which remains/residues of enzyme are removed either by purification kits or organic solvents and discarded. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate issued by the competent authority laying down that the same are required for research purposes, are required to be extended the benefit of the Notification. Accordingly, furniture meant for research purposes was valid to be covered by the Notification. Reference may also be made to the Tribunal's decision in the case of M/S. Godrej Appliances Ltd (Final Order NO. A/253/WZB/AHD/08, dated 7-2-2008) [2009 (236) E.L.T. 729 (Tribunal)], extending the benefit to transformers supplied to scientific and research institutions. By applying the ratio of the above decisions to the facts of present case, we agree with the Id. Advocate, that the goods supplied to various specified institutions for the purposes of research, under a certificate b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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