2002 (1) TMI 160

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..... llant is required to pre-deposit Rs. 39,000/-. Ld. Counsel submits that they have already deposited 8% of the value of the goods valued Rs. 2,60,000/-under Rule 57CC. Only the balance amount is required to be paid. He submits that the Assistant Commissioner has dropped the proceedings by accepting the certificate issued by Department of Atomic Energy certifying that the 12T trailer is required to .....

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..... disposal. 3. The Assistant Commissioner while dropping the proceedings clearly noted that the certificate issued by the Deputy Secretary to the Govt. of India (Department of Atomic Energy), the goods viz. 12T Payload single axle skeleton flat bed semi trailer in respect of which the C.E. exemption is claimed under this notification are required for research purpose only. He has noted that .....

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..... s and spare parts of scientific and technical instruments are also covered in the notification. So long as the apparatus and equipment required for using along with the scientific and technical instruments the benefit cannot be denied. There is a clear certificate issued by Deputy Secretary to the Govt. of India (Department of Atomic Energy) to the effect that this item is being used as an apparat .....

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