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TMI Blog2013 (12) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee. - Appeal No.E/3168/2011 - Final Order No. 25404/2013 - Dated:- 3-6-2013 - Mr. D.N. Panda and Mr. B.S.V. Murthy, JJ. For the Appellant : Mr. N. Anand, Advocate For the Respondent : Ms. Sabrina Cano, Superintendent(AR) ORDER Per: D.N. Panda During the course of the hearing of the stay application, it is observed that the entire dispute being on a very narrow compass as to eligibility of the appellant to the grant of Notification No.63/95-CE dt. 16/03/1995, it is considered proper to dispose the appeal itself without keeping the same pending in Tribunal. 2. It is an admitted fact on record that 45 nos. of oil cooling system valued at Rs.3,67,20,000/- was supplied by the appellant during the period from June 2009 to January 2010 to M/s. Hindustan Aeronautics Ltd., Bangalore (HAL) claiming the benefit under Notification No.63/95 dt. 16/03/1995 (Ref: page 74 of the appeal folder). The said notification reads as under: Goods for defence purposes or other projects In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aircrafts or as spare parts of aircrafts. 7. Billets, rods and sheets, of oxygen-free copper or beryllium copper falling under Chapter 74 If manufactured by the Defence Metallurgical Research Laboratory, Hyderabad out of copper supplied by the Hindustan Copper Limited. 8. Tools, jigs and fixtures falling under Chapter 82 If manufactured by Tool Rooms or Institutions specified below :- (i) Central Tool Room, Ludhiana. (ii) Central Tool Room and Training Centre, Calcutta. (iii) Central Institute of Tool Design, Hyderabad (iv) Institute for Designing of Electrical Measuring Instruments, Bombay (v) Central Institute of Hand Tools, Jallandhar (vi) Tool Room and Training Centre, Delhi (vii) Government Tool Room and Training Centre, Bangalore (viii) Institute of Training and Tool Room of Uttar Pradesh, Lucknow. 9. Motor vehicles, namely, BEML, Tatra Model 815 and BEML Tatra Model HDT-45 falling under Chapter 87 If manufactured by M/s. Bharat Earth Movers Limited for supply to the Government of India in the Ministry of Defence, for official purposes. 10. Assemblies and sub-ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) any reformatory, borstal institution or other insitution of a like nature; (ii) mine has the meaning assigned to it in clause (j) of section 2 of the Mines Act, 1952 (35 of 1952); (iii) narcotic drugs and psychotropic substance shall have the meanings respectively assigned to them as defined in clause (xiv) and clause (xxiii) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (iv) kits for testing narcotic drugs and psychotropic substances means kits consisting of chemical reagents in small bottles for testing narcotic drugs and psychotropic substances manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, including test tubes, droppers, test plates and similar other accessories supplied with such kits; (v) Armed Forces of the Union means the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guard maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n issued by the CBEC on 23/06/2006 in F.No.201/22/2006-Cx.6 (ref.: page 63 of the appeal folder) stating that the goods manufactured by intermediaries are exempt from duty. In terms of the said clarification, the goods manufactured by the appellant and supplied to HAL are exempt from the duty liability. According to the appellant, there should not be levy of the duty on the goods stated above, manufactured by appellant for HAL. 5. Learned AR for Revenue on the other hand submits that similar such matter was under scrutiny before the Tribunal in the case of National Engg. Industries Ltd. Vs. CCE, Jaipur-I [2010(259) ELT 235 (Tri. Del.)]. The Tribunal came to the conclusion that extension of benefit of the Notification to a job worker and vendor supplying input to the manufacturer of final goods for ultimate supply to Ministry of Defence would apparently amount to extending the scope of exemption to such job worker and vendor which is not permissible. According to the Tribunal, it is not merely supply to Ministry of Defence but such supplies should be for official purpose when the exemption is available in relation to finished goods but not in relation to inputs supplied to manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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