2010 (11) TMI 908 - AT - Central Excise

Summary

Issues: Application for waiver of pre-deposit of duty under Notification No. 64/95 dated 16-3-1995 as amended by Notification No. 15/2007.

The judgment by the Appellate Tribunal CESTAT CHENNAI involved the application for waiver of pre-deposit of duty amounting to &8377; 1,72,460/-, which was confirmed due to the denial of benefit under Notification No. 64/95 dated 16-3-1995 as amended by Notification No. 15/2007. The issue revolved around whether the items in question, namely Tractors, were covered by the description of goods eligible for exemption under Sr. No. 7 of the mentioned notifications. The Senior Purchase & Stores Officer of Satish Dhawan Space Centre SHAR, Sriharikota Range, Andhra Pradesh, certified that the Industrial Tractors procured were essential for critical operations of launch vehicles. These tractors were integral to the launch vehicle project as they would be utilized in transporting rocket fuel, propellant raw materials, hardware, segments, and motors for lining and rocket fuel/propellant filling. The tractors were deemed technical equipment for the launch vehicles, supporting the claim for waiver of pre-deposit. The Tribunal found that the applicants had established a prima facie case for unconditional waiver and granted the application, allowing a stay on the recovery of the duty amount during the appeal's pendency. The judgment highlighted the technical necessity and critical role of the tractors in the space center's operations, justifying the waiver of pre-deposit based on the provided certification and evidence.