2002 (1) TMI 160 - AT - Central Excise

Summary

Issues involved: Interpretation of notification for exemption u/s 10/97 - Whether goods qualify as scientific equipment or not.

In this case, the appellant was required to pre-deposit a certain amount for hearing the appeal. The appellant had already deposited a portion of the value of the goods under Rule 57CC and argued that the remaining amount should be paid. The Assistant Commissioner accepted a certificate from the Department of Atomic Energy stating that the 12T trailer was required to carry scientific equipment, specifically missiles. However, the Commissioner (Appeals) overturned this decision, stating that the item did not qualify as a scientific and technical instrument. The main contention was whether the goods, as accessories to the trailer, could be considered scientific instruments and thus be covered by the notification.

The Deputy Secretary to the Govt. of India (Department of Atomic Energy) issued a certificate stating that the 12T trailer was necessary for research purposes only, meeting all conditions of the notification for exemption. The Revenue filed an appeal, arguing that the item was a vehicle motor and not covered by the notification. The Tribunal noted that the notification included scientific and technical instruments, apparatus, equipment, accessories, spare parts, and prototypes. As long as the apparatus or equipment was required to be used with scientific instruments, the benefit could not be denied. The certificate from the Department of Atomic Energy confirmed that the item was being used as an apparatus for carrying scientific equipment, thus fulfilling the terms of the notification. Consequently, the Tribunal set aside the previous decision and allowed the appeal, granting any consequential relief deemed necessary.