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TMI Blog2024 (7) TMI 1586X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 which has been reproduced above, has clarified that the engineering equipments would fall within the items which have been listed for exemption as per Notification No.10/97. It is seen that the Commissioner (Appeals) for subsequent period has considered the very same issue and allowed the exemption observing that the gods which are in the nature of parts of air craft would fall under the category of Engineering Goods . There are no grounds to take a different view. Conclusion - The parts of aircraft can be classified as engineering goods eligible for exemption under N/N.10/1997-CE. The appellant is eligible for the exemption as per N/N.10/1997-CE. Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... and spare parts of goods specified in (a) above and consumables; (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches. (d) Prototypes that are required for research purpose and if supplied to a Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital with the condition that (i) If the institution - (a) is a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and produces a certificate to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansferred or sold by the institution for a period of five years from the date of installation." 2.1 The department was of the view that the goods manufactured by the appellants which are parts of air craft does not fall under 'scientific and technical instruments, apparatus, equipments (including computers), accessories and spare parts of goods and consumables, computer software, compact Disc-Read only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches and protoypes. The exemption has been denied alleging that the godos cleared by the appellants are only parts of air craft and does not meet the specifications prescribed in the notification and therefore not eligible for the exemption. Ld. Counsel adverted to the clarificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of Notification No.10/97. The Commissioner (Appeals) vide OIA No.90/2017 dt. 27.03.2017 and OIA No.100/2017 dt. 24.04.2017 has set aside the demand taking note of the Board's clarification as above. The only reason put forward for denying the benefit of exemption is that the goods are not specifically covered under the notification. It was held by the Commissioner (Appeals) that the goods which are parts of aircraft falling under Chapter 88 would be covered under the category of "engineering goods". The benefit of exemption notification was granted for the subsequent period from November 2014 to May 2015 and June 2015 to March 2016. 2.5 The Ld. Counsel also relied upon the decision in the case of Jackson Generators Pvt. Ltd. Vs CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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