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TMI Blog2011 (5) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Per : Rakesh Kumar The respondents are the manufacturer of excisable goods falling under 7304.10 of CETA. During 2001-02 period they supplied Tubes, Pipes and hollow profiles of seamless iron to B.A.R.C claiming duty exemption under Notification No. 10/97 dated 01.03.97 (Serial No.1 of the table) which fully exempts from duty the scientific and technical instruments, apparatus, equipment (including computers), accessories and spare parts of these items, consumables, computer software, Compact Discs (CD-ROMs), prototypes etc. supplied to certain research institutions, subject to the conditions as prescribed in the Notification. The conditions prescribed are that the goods are only to be supplied to a public funded research ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) against the Asst. Commissioner's order, the Commissioner (Appeals) vide order dated 01.09.2003 dismissed the appeal. Against this order of the Commissioner (Appeals), the present appeal has been filed. 2. Though a notice for hearing had been issued to the respondent, at the time of hearing none appeared on their behalf a Cross Objection has been filed by them. In view of this, so far as the respondent are concerned, the matter has been decided ex-parte. 3. Heard Shri V.K. Singh, learned SDR who pleaded that for availment of exemption under Notification 10/97-CE fulfilling conditions prescribed in Column 4 of the table annexed to the Notification is not sufficient, as the goods supplied must fall in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he table annexed to the notification are satisfied. The only dispute is as to whether the Tubes, Pipes & Hollow profiles of seamless Iron, supplied by the respondent to BARC could be treated as accessories and spare parts of Scientific & Technical instruments/apparatus or equipments. In our view when the institution has given a certificate counter-signed by the Deputy Secretary to the Government of India that these items are accessories or spare parts of scientific and technical instruments used for the research purpose only, it is difficult to accept the Department's contention that the certificate is not correct and that these items are not accessories or spare parts for scientific and technical instruments, apparatus or equipments. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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