9911796707
TMI Blog2010 (3) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... and 8538.00 of CETA. Held that - documents on record do not demonstrate that goods fall under SI.No. 273 of Notification. Once the goods independently failed to prove as device or system, that calls for denial of exemption. Benefit of impugned Notification not available. - E/1716/2005 - 172/2010-EX(PB) - Dated:- 30-3-2010 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods, such category cannot be mis-constituted to include any other category into the exempted category. According to him Revenue's case is clear that only non-conventional energy devices/systems specified in list '9' (in relation to Sl. No. 237 of the Table) of the Notification No. 6/2002 dated 1-3-02 is only exempt from levy of duty. The description and nature of goods cleared by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed exemption. Therefore, there is no case for the appellant even today to argue when ground no. '2' of the appeal memo is looked into. In the entire grounds of appeal, the appellant has not brought out how the goods cleared by them serve the purpose device/system for generation of non-conventional energy. Therefore, the concrete finding and conclusions of both the authorities below deserve to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate to be "non-conventional energy devices/systems specified in list 9 appended to the Notification. Treating the goods cleared as aforesaid as devise/system shall defeat the object of intent and purpose of the Notification since such goods are not demonstrated by any of the documents on record to fall under Sl. No. 237 of the impugned Notification relied upon by the assessee. Once the goods inde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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