9911796707
TMI Blog2013 (12) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said goods have been manufactured, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 4. All goods If manufactured in workshops situated within the precincts of mines and intended for use in such mines. 5. All goods falling under sub-heading Nos. 2505.00, 2702.00, 2703.00, 2705.00, 2709.00, 2711.21, 2714.90 or 7101.39 If manufactured in a mine. 6. Bolts, nuts and screws falling under sub-heading Nos. 7318.00, 7415.32, 7616.10 or 7907.00 If manufactured by the Hindustan Aeronautics Limited, and used within their units for the manufacture of aircrafts or as spare parts of aircrafts. 7. Billets, rods and sheets, of oxygen-free copper or beryllium copper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be supplied to the Ordnance Factory, Medak belonging to the Central Government for the manufacture of Infantry Combat Vehicles, namely, BMP-2. 12. Chemical reagents falling under heading No. 38.22 If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, and used in the factory of production in the manufacture of goods specified against S. No. 13 below. 13. Kits for testing narcotics drugs and psychotropic substances falling under heading No. 90.27 If manufactured by M/s. Hindustan Antibiotics Limited, Pimpri. 14. Jet and aero engines falling under Chapter 84. If manufactured by the Hindustan Aeronautics Limited, Bangalore for use for defence purposes. 15. Internal combustio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) '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 Forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3241059 dt. 28.4.2006 are required for manufacture of Aero-Engines for Helicopters in HAL, Bangalore. These Helicopters are ordered by the Ministry of Defence and such Helicopters manufactured by HAL using these goods would be ultimately cleared by HAL under Notification No.63/95-CE dt. 16.3.1995 to the Ministry for official purposes. The said goods as listed below are, therefore, exempted from excise duty under Notification No.63/95-CE dt. 16.03.1995 and CBEC Circular No.5/92 dt. 19.5.1992 and CBEC letter No.201/22/2006-CX dt. 23.6.2006. Sl. No. Description Quantity Value 1 Fabrication and supply of oil cooling system for Shakti-Afriden Engine as per Spec. HAL-ETBRDC-Shakti-OCS-01-Issue 2 dt. 01.12.2005 60 Nos. Rs.4.80 crore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal record stated aforesaid is in favour of the appellant bringing out that the purport of Circular No.5/92 dt. 19/05/1992 is applicable to the Notification No.63/95 dt. 16/03/1994 and intermediate goods can be construed to be ultimately supplied for use of Ministry of Defence. Therefore according to above clarification, if the goods are cleared/sold by job worker to the ultimate supplier, the job worker is covered by the Notification since that is ultimately meant for supply to Ministry of Defence. But soon after that clarification, the Government by a further clarification dt. 27/10/2009 in F.No.110/32/2009 Cx.3 clarified that the Circular No.5/92 dt. 19/05/1992 is applicable to the present Notification No.63/95-CE dt. 16/03/1995. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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