9911796707
TMI Blog2025 (2) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... der N/N. 10/1997-CE in support of their claim. Further, it is found that as held by this Tribunal in appellant's own case [2016 (8) TMI 438 - CESTAT BANGALORE], the items supplied by the appellant to 'Aeronautical Development Agency (ADA)' a non-Commercial Research Institution under the administrative control of the Department of Defence Research & Development of Government of India, Ministry of Defence are eligible for the benefit of exemption under the N/N. 10/1997-CE dated 01.03.1997 as they have fulfilled the conditions for claiming the exemption benefit. Conclusion - The appellant are eligible for the benefit of exemption under the N/N. 10/1997-CE dated 01.03.1997 as they have fulfilled the conditions for claiming the exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is filed before the Tribunal. 3. When the appeal came up for hearing, the learned counsel for the appellant submits that the exemption benefit was denied on the ground that disputed items namely, i) ECFM-EU - an embedded computer used for environmental control and fuel monitoring functions, ii) Video cards- used in open architecture computer, iii) CIU - cockpit interface unit - an embedded computer used for management of the cockpit interfaces and other items, being other parts of aeroplanes or helicopters cannot perform any function independent of aircraft and are known as parts of aircraft, commercially. It is further held that the exemption under Notification No. 10/97-CE dated 01.03.1997 can be extended to parts, if the main equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are meaning that for research purposes goods should be supplied only in smaller quantities. Such arguments of lower authorities clearly express their ignorance and they have not gone further to find what these parts really are; where they are going and what research purposes they will be used for. We believe that by not doing enough work on these aspects, Revenue Authorities are needlessly spending their resources in contesting the right stand of the appellants and the assessee/appellants are forced to go to the Higher Appellate Fora for addressing their such grievances. 6. We are fully convinced that these items are covered by the Notification No. 10/97 (supra) and they fulfil all the conditions for claiming the benefit of exemption Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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