2005 (5) TMI 427

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..... : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 31/2000-Cus., dated 14-8-2000 denying the benefit of exemption under Notification No. 140/91-Cus., dated 22-10-91 in respect of the following goods :- (a) Building Management System (b) Access Control System (c) Communication equipment - voice mail system (d) LCD Projectors. The appellants have taken a contention that thes .....

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..... 1998 (102) E.L.T. 504 (Tri.). 2. Revenue has contested these findings, by submitting that the items are not capital goods and are not eligible for the benefit of the said notification and that they are not required for developing of software and export. 3. Ld. DR argued on the basis of grounds made out in the appeal, while ld. Counsel submitted that this very issue has been considered by this .....

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..... ing this certificate. Further more, we find that this very issue was considered in the case of Wipro Ltd. (supra) and the Tribunal in para 5 has granted the benefit. The said paragraph 5 is reproduced herein below :- 5. We have carefully considered the submissions made by both the sides. We find that the goods exempted under Notification No. 140/91-Cus. or 96/93-Cus. are required to be used in .....

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