2014 (3) TMI 274

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sued by BARC certifying that pipes/tubes are used as parts/accessories and used for setting up of pickling and passivation plant and installation of ventury scrubber system. Similarly, the other certificates are also to the same effect - appellant has produced the required certificates to the effect that the goods in question are accessories and spare parts of scientific and technical instruments/apparatus/equipment - Decided in favour of assessee.
Shri S.S. Kang and P.K. Jain, Members (T) Shri D.B. Shroff, Advocate, for the Appellant. Shri B.S. Meena, Addl. Comm. (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner of Central Excise where a d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ific or technical instruments. Now the appellant produced certificates. In these certificates there is no mention that the impugned goods are spares/accessories hence the demand is rightly made. 5. In the present case, the benefit of Notification 10/97-C.E. is denied. The relevant portion of the Notification is reproduced below :- Exemption to specified goods supplied to specified institutions. - In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r produces at the time of clearance, a certificate from the Head of the institution in each case, certifying that the said goods are required for research purposes only. 6. The reading of the above Notification shows that the goods are to be scientific/technical instruments, apparatus, equipment or accessories and spare parts of the above goods and the same are to be supplied to public funded institutions or a university or IIT. The condition of the Notification is that a certificate to the effect that the goods are for specified use, by the head of the institution in the case of Department of Scientific and Industrial Research be produced. 7. We find in the present case the appellant produced end-use certificates to the effect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X