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TMI Blog2008 (2) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... d technical equipment - there is no definition of scientific and technical instrument in the notification so as to restrict the scope of the same relatable to the use of the goods - Revenue has not been able to show any evidence on record as to why the air-conditioner which is scientific and technical instrument should be denied the benefit of Notification - E/1543/2004 - A/253/2008-WZB/AHD - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said schedule, when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs) (b) Accessories and spare parts of goods specified in (a) above and consumables; (c) Computers software, Compact Disc-Read only Memory (CD-ROM), record magnetic tapes, microfilms, microfices (d) Prototypes [Notification No. 10/97-CE, dated 1-3-1997] 3. As is seen from the above Notification, the exemption is available to scient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Danke Products v. C.C.E., Vadodara-II - 2005 (186) E.L.T. 215 (Tri-Mumbai) (3) Voltamp Transformers Pvt. Ltd. v. C.C.E., Vadodara-II - 2007 (218) E.L.T. 217 (Tri.-Ahmd.) (4) Featherlite Products Pvt. Ltd. v. C.C.E., Bangalore-III - 2007 (208) E.L.T. 143 (Tri.- Bang.). The ratio of all the above decisions that there is no definition of scientific and technical instrument in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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