2008 (11) TMI 559

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..... der per : B.S.V. Murthy, Member (T)]. The appellant had cleared EOT Crane with accessories valued at Rs. 26,23,300/- without payment of duty claiming exemption under Notification No. 10/97-C.E., dated 1-3-1997. The Notification permits clearance of scientific and technical equipments without payment of duty to Public Funded Research Institutions subject to condition that a certificate issued .....

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..... P.L. Haulwel Trailors reported in 2002 (142) E.L.T. 204 (Tri.). The ld. DR submits that Crane cannot be considered as Scientific and Technical equipment. 3. We have considered the submissions. In both the decisions cited by the ld. adv. the Tribunal had considered the same issue and decided that any apparatus or equipment/accessories and spare parts of Scientific and Technical are also covered .....

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