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TMI Blog2009 (2) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... a, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- Appellant is engaged in the manufacture of Induction Melting, Heating Furnace and Welder and parts thereof falling under Chapter 85 of the First Schedule to the Central Excise Tariff Act. During the period in question, the appellant cleared the goods by availing the exemption in terms of Notification No. 10/97-C.E. dated 1-3-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cleared to various institutions and are used for research purposes, they fall in the category of scientific equipments, apparatus/instruments etc. In the case of M/s. Andrew Yule & Co. Ltd. [2004 (172) E.L.T. 212 (Tri.-Chennai)], by taking note of the earlier decisions, the Tribunal held as under: "7. Insofar as the demand of duty on transformers supplied to IGCAR during the material period is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruments, etc. The transformers in question, therefore, satisfied the conditions of the Notification. The benefit of exemption under the Notification was, therefore, clearly admissible to them." 3. In the case of M/s. Danke Products [2005 (186) E.L.T. 215 (Tri.-Mum.)], the benefit was again extended to transformers on the ground that goods were required for research purposes and were supplied as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending 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 ld. Advocate, that the goods supplied to various specified institutions for the purposes of research, under a certificate by the appropriate authorities have to be held as covered by the Notification. The demand is accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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