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TMI Blog2018 (2) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... se in a launch vehicle project - Held that: - identical issue decided in the case of P.L. Haulwel Trailers Vs CCE Chennai [2002 (1) TMI 160 - CEGAT, CHENNAI], where it was held that Any apparatus or equipment or accessories and spare parts of scientific and technical instruments are also covered in the notification. So long as the apparatus and equipment required for using along with the scientifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate issued stating that it should have been issued by the Asst. Scientific Secretary in the Indian Space Research Organization (ISRO), whereas the said certificate issued by the Chief General manager, LPSC. Accordingly, proceedings were initiated against the appellants which culminated in duty liability of ₹ 10,35,737/- with interest thereon and imposition of penalty of ₹ 25,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... When the eligibility certificate had been signed referring to the exemption Notification 64/1995 it is apparent that the authority who has signed the certificate (in this case the Chief General Manager) is aware of the condition that it shall be signed only by Officer not below the rank of Asst. Scientific Secretary. The certificate had been signed by the CGM only because he is not below the rank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention to the decision of CESTAT Chennai in the case of P.L. Haulwel Trailers Vs CCE Chennai - 2002 (142) ELT 204 (Tri.-Chennai) wherein on identical issue, the matter has been decided in their favour. 4. On the other hand, Ld. A.R Shri R. Subramaniyan supports the impugned order. 5. Heard both sides and have gone through the facts. 6. We find that the CESTAT order cited by the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be denied. There is a clear certificate issued by Deputy Secretary to the Govt. of India (Department of Atomic Energy) to the effect that this item is being used as an apparatus for carrying scientific equipment. This satisfies the term of the notification and therefore there is merit in the appellant s plea and hence the impugned order is set aside and the appeal allowed with consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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