2010 (9) TMI 317 - AT - Central Excise

Printing machine - auto print 1520 mini offset printing machine cleared by the assesses - exemption in terms of Notification No. 10/97-C.E - disallowed to on the ground that it was not covered by the description of goods under the said Notification - Revenue submitted that the machine is not an equipment narrow interpretation has been placed on the expression equipment by the lower appellate authority - Tribunal has held that a Lathe machine is a technical equipment falling within description of goods as mentioned in Notification No. 10/97-C.E. and that the benefit of exemption under such notification cannot be denied Exemption available

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal regarding the benefit of exemption under Notification No. 10/97-C.E. for an 'auto print 1520 mini offset printing machine'. The Tribunal held that the machine qualifies as technical equipment under the notification, overturning the disallowance by the lower authority. The appeal was allowed based on a precedent where a Lathe machine was considered technical equipment under the same notification.