9911796707
TMI Blog2008 (9) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by VSSC. - Admittedly, Ammonium Chloride was, ultimately, consumed in the rockets for research purposes. This squarely satisfies the obvious purpose intended under the Notification – Hence benefit of Notification No. 10/97-C.E., is not deniable - E/307/2008 - 1060/2008 - Dated:- 25-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M.K.A.K. Mohiddin, JDR, for the Appellant. Shri S. Ignatius, Advocate, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - The captioned appeal filed by the Revenue is against the order of the Commissioner (Appeals) granting the benefit of Notification No. 10/97-C.E., dt. 1-3-97 to the respondents in respect of Ammonium Chloride cleared to Vikram Sarabai Spa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital. (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories and spare parts of goods specified in (a) above and consumables; (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches (d) Prototypes. (i) if the institution - (a) is a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and produces a certificate to that effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exed to the Notification. Again, it is not in dispute that Ammonium Chloride cleared by the respondents to VSSC was consumed in preparing Ammonium Per-Chlorate and the latter was consumed in the said rockets. Thus, admittedly, Ammonium Chloride was, ultimately, consumed in the rockets for research purposes. This squarely satisfies the obvious purpose intended under the Notification. It is not the case of the Revenue that VSSC was not otherwise ineligible for duty-free procurement of goods specified in the Notification. The condition prescribed in Col. No. 4 against Sl. No. 1 of the Table ibid was also, admittedly, satisfied by the assessee inasmuch as the requisite certificate from VSSC was produced by them. On these facts, there is no just ..... X X X X Extracts X X X X X X X X Extracts X X X X
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