TMI Blog2018 (4) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... s are used in the scientific instruments installed in the premises of the institutes - the Enzymes which are used in the scientific and technical instruments, would be eligible for the benefit of the exemption of excise duty as per the N/N. 10/97 as they are consumed during the research conducted by such various institutes. It is also seen that the conditions which are laid down by the said notification have been complied with by the appellant. The Enzymes which are cleared by the appellant to the research institutes, on the strength of the certificates issued by such institutes, are to be considered as consumables used in the scientific and technical instruments - appeal allowed - decided in favor of appellant. - E/MISC/28476/2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made by the appellants before him came to the conclusion that assessee is eligible for the benefit of Notification No. 10/97. Coming to Such conclusion, he dropped the proceedings initiated by the show cause notice, Aggrieved by such an order, Revenue preferred an appeal before the Ida Commissioner (Appeals). The Ide Commissioner (Appeals), after considering the submissions made before him by the assessee's representative, set aside the impugned order and allowed the appeal filed by the Department. Aggrieved by such an order, the assessee is before us. 3. Ld. Counsel appearing on behalf of the appellant, submits that the appellants have cleared the Enzymes to the various research institutions, universities, colleges, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umables', On perusal of the certificates issued by various institutes, we find that they have clearly indicated that Enzymes supplied by the appellant were to be used as consumables for research purposes. We find that the technical write-up given by the appellants shows the following different types Enzymes: - 1. Restriction enzymes: Definition: A restriction enzyme also called restriction endonuclease cut a double stranded DNA. The cut DNA is purified for further applications during which the remains/residues of enzyme are removed either by purification kits or organic solvents and discarded. Example: EcoRl, BanHJ, Hindiil, Aval, etc. 2. Modifying enzymes: Definition: Modifying enzymes are the enzymes that mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NA In cells, RNAP is needed for Constructing RNA chains from DNA genes as templates, a process called transcription. This enzyme is used for invitro transcription. 6. It can be noted from the above technical literature that the Enzymes are used by the research institutes for the purpose of research in the field of DNA or RNA. It is common knowledge that the said Enzymes are used in the scientific instruments installed in the premises of the institutes, We are of the considered view that the Enzymes which are used in the scientific and technical instruments, would be eligible for the benefit of the exemption of excise duty as per the Notification No. 10/97 as they are consumed during the research conducted by such various institutes. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
