2008 (11) TMI 559 - AT - Central Excise

Summary

Issues:
1. Whether EOT Crane with accessories can be considered as scientific and technical equipment for exemption under Notification No. 10/97-C.E.

Analysis:
1. The appellant cleared an EOT Crane with accessories without duty payment, claiming exemption under Notification No. 10/97-C.E. requiring a certificate from the Department of Atomic Energy for Public Funded Research Institutions. The appeal was filed against the decision denying exemption, stating the Crane did not qualify as scientific or technical equipment.

2. The advocate argued that once the required certificate certifies the equipment is for research purposes and obtained by an eligible institution, the nature of the equipment should not be questioned. Referring to previous Tribunal decisions, the advocate contended that accessories and spare parts of scientific and technical equipment are covered by the Notification. The respondent, however, maintained that a Crane does not meet the criteria.

3. Upon review, the Tribunal found that the previous decisions supported the inclusion of apparatus, equipment, accessories, and spare parts of scientific and technical nature under the Notification. The certificate from the Deputy Secretary of the Department of Atomic Energy confirmed the research purpose of the goods. The Tribunal agreed that the Crane could be classified as scientific and technical equipment, leading to setting aside the Commissioner's decision and granting the appeal with relief to the appellants.