TMI Blog2018 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- The appellants having produced the certificate to the required extent are entitled for exemption contained in the said notification - Tribunal in the case of Featherlite Products Pvt. Ltd. Vs. CCE, Bangalore-III [2006 (8) TMI 453 - CESTAT, BANGALORE] held that goods supplied under the certificate issued by the competent authority laying down that the same are required for research purposes a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment contended that the goods cleared by BEL, procured from the appellants to ISRO, were made for implementation of Tele Education through EDUSAT programme, a satellite based interactive network and not for the purpose of research in terms of the notification supra. The Commissioner(Appeals) has confirmed the duty of ₹ 16,96,847/- along with equal amount of penalty imposed under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and produces a certificate to that effect from an officer not below the rank of a Deputy Secretary to the Government of India in the concerned department to the manufacturer at the time of clearance of the spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that goods supplied under the certificate 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. We also find that Tribunal has followed the case in Inductortherm (India) Pvt. Ltd. Vs. CCE, Ahmedabad [2009(240) ELT 565 (Tri. Ahmd.)]. Therefore we find that the matter is no longer res integra. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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