2010 (5) TMI 275 - AT - Central Excise

Notification No. 10/97-C.E. Certificate issued by the officer prescribed in the Notification confirmed that the goods are covered by the description in the notification. Item in question required for the purpose of maintaining cleanliness in the liquid propulsion system centre. Held that- all condition of the notification satisfied. Exemption available.

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, Ms. Jyoti Balasundaram, regarding the denial of exemption under Notification No. 10/97-C.E. The item in question, an automatic scrubber drier supplied to ISRO, Trivandrum, was deemed eligible for exemption as it satisfied all conditions outlined in the notification. The benefit was granted as the item was required for maintaining cleanliness in the liquid propulsion system center. The impugned order denying the benefit was set aside, and the appeal was allowed.