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TMI Blog2023 (7) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... tific institutions - the products manufactured by the appellant are covered under the category of consumables as mentioned in the Notification No. 10/97-CE dated 01.03.1997 at serial No. 2(b). It is also that even if there is a small lacuna on the part of the authority signing the certificates cannot be considered as infringement of compliance with the requirement of proper submission of certificates and substantial benefit cannot be denied on this ground. However, since there is no denial of the fact that goods have been supplied to research institutions and proper certificates have been issued by the authorities of such institutions, the benefit of the exemption notification cannot be denied to the appellant. The personal penalty im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on following two counts: (i) The product Metal Finishing Chemical does not fall under the category of products mentioned in Notification No. 10/1997-CE dated 01.03.1997 therefore, the appellant is not qualify for exemption under the said notification. (ii) In several cases either certificate has not been produced by the appellant or certificate have not been issued by the proper authority and thereby the appellant are not entitled for the benefit under Notification No. 10/1997-CE. 3. Learned Counsel appearing for the appellant submitted that Metal Finishing chemical and Electroplating salt are consumables for institutions which are engaged in the work of research and the same is governed under Serial No. 2(b) of Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table. TABLE S. No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4) 1. Public funded research institution or a university or an Indian Institute of Technology or India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssories and spare parts thereof and consumables; (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches. (d) Prototypes (i) the institution is registered with the Government of India in the Department of Scientific and Industrial Research; (ii) an officer not below the rank of a Deputy Secretary to the Government of India in the said Department certifies in each case that the institution is not engaged in any commercial activity and that the said goods are required for research purposes only; (iii) the goods are covered by a Pass-book issued by the said Department; (iv) the aggregate value of goods received under this exemption by an institution does not exceed rupee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be seen from the serial No.2 of in the notification above that in the description of goods which are exempted from the payment of Central Excise duty, one of the items under 2(b) reads as follows:- (b) accessories and spare parts of goods specified in (a) above and consumables The product which is manufactured by the appellant is nothing but Metal Finishing Chemical/ Electroplating salt which are consumables for various Electronic and Scientific institutions. We are of the view that products manufactured by the appellant are covered under the category of consumables as mentioned in the Notification No. 10/97-CE dated 01.03.1997 at serial No. 2(b). 6. During the hearing learned Advocate has taken us through various certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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