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TMI Blog2011 (2) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : P.R. Chandrasekharan, Member (T)]. - This is a departmental appeal filed against the order-in-appeal No. RJB/M-III/309/2003, dated 12-8-2003 passed by the Commissioner (Appeals), Mumbai-III. 2. The facts of the case are as follows :- The respondent in this case, M/s. Techno Electricals supplied M.V Bus Duct for 22 KV new AFD Sub-Station, product 3000A rating Bus Duct 400 Ampers Lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Atomic Energy has certified that BARC is a Public Funded Research Institution under the Department of Atomic Energy and the goods in respect of which Excise duty exemption is claimed under Notification No. 10/97-C.E. are required for research purpose only. The adjudicating authority vide order-in-original dated 21-1-2002 allowed the exemption as the assessee had obtained the required certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the items supplied viz., M.V. Bus Duct for 22KV new AFD Sub Station, product 3000A rating Bus Duct 400 Ampers Long Indoor type Bus Ducts "Live Power Control Center" are used in the distribution and monitoring of power and hence, they do not appear to be Scientific and Technical instruments, apparatus, equipment or accessories/spare parts of the same. Hence, the said exemption is not applicable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, 1991 (55) E.L.T. 437 (S.C.), the Apex Court laid down the principles of interpreting an exemption notification as follows :- "....Truly, speaking liberal and strict construction of an exemption provision are to be invoked at different stages of interpreting it. When the question is whether a subject falls in the notification or in the exemption clause then it being in nature of exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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