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TMI Blog2006 (8) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... It is seen that all these items are modular furniture specially designed for the laboratory. It can be seen that the Notification gives exemption not only for the scientific equipments but also for the accessories. Keeping in view the fact that human beings have to interact with the elements of system in work place, even the furniture meant for research purposes are designed ergonomically. In that sense, these furniture are required for the research purpose as certified by the Competent Authority. Hence, when the notification gives exemption for accessories also, a broader interpretation should be given to it to include the modular furniture specially designed. We agree with the learned Consultant that the Apex Court s decision in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Hence, the lower authority confirmed the demand and imposed equal penalty under Section 11AC. Further, he demanded interest under Section 11AB. The Commissioner (Appeals) has upheld the order of the lower authority in the impugned OIA. The appellants strongly challenge the impugned order. 3. Shri K.K. Varier, the learned Consultant, appeared for the appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue. 4. The learned Consultant urged the following points:- (i) Reliance on Apex Court s decision in the case of CCE, Allahabad v. Ginni Filaments Ltd. - 2005 (181) E.L.T. 145 (S.C.) is misplaced as the case relates to Notification 123/81-C.E. applicable to 100% EOUs. The condition in Notification 123/81 is quite diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed for workstations specifically and scientifically to work long stretch without any hindrance and to avoid strain on spinal cord of human body. (v) It is held in the following cases that when an exemption is subject to the production of a certificate from the specified authorities in the Notification, it should be given credence because such a certificate is conclusive and binding on the Revenue authorities: (a) Equipment Sales Corporation v. Collector - 1989 (39) E.L.T. 431 (T) (b) Bombay Chemicals P. Ltd. v. Appellate Collector of Customs - 1990 (49) E.L.T. 190 (Bom.) (vi) Further, the learned Consultant relied on the following decisions:- (a) Danke Products v. CCE, Vadodara-II - 2005 (186) E.L.T. 215 (Tri.-Mumbai) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case carefully. The issue is with regard to entitlement of exemption Notification 10/97-C.E., dated 1-3-1997 in respect of certain furniture supplied to M/s. Liquid Propulsion Systems Centre and National Institute of Oceanography. The Notification gives exemption for Scientific and Technical Instruments apparatus, equipment including computers. It is not the case of the appellant that the impugned goods would fall under the above category. However, the Notification gives exemption for the accessories and spare parts and consumables. The contention of the appellant is that the impugned goods are to be considered as Accessories. There are other conditions such as the registration of the institution with Department of Scientific and In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question is whether the impugned goods can be considered as accessories or not. 6.2 The definition of accessory as given in The Oxford Advanced Learner s Dictionary is an extra piece of equipment that is useful but not essential or that can be added to something else as a decoration . For example, a computer may function even without a specially designed table for it. In that sense, the particular accessory is not very essential for its functioning. However, in a laboratory environment, where there are many scientific equipments and apparatus, they should be placed in a proper manner. Moreover, in a research laboratory, there is interaction between human beings and elements of the system. In such an environment, it is very necessary t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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