Scientific equipment exemption upheld for an EOT crane and accessories supplied to a public funded research institution

An EOT crane with accessories cleared to a public funded research institution was treated as exempt under Notification No. 10/97-C.E. because the notification covered scientific and technical equipment supplied for research purposes on production of the required Department of Atomic Energy certificate. The Tribunal read the expression broadly to include not only equipment itself but also apparatus, accessories and spare parts. On that basis, the crane fell within the exemption and denial of the benefit was held unsustainable.

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Issues: Whether an EOT crane with accessories cleared to a public funded research institution was eligible for exemption under Notification No. 10/97-C.E. dated 1-3-1997 as scientific and technical equipment.

Analysis: The notification granted duty exemption for scientific and technical equipments cleared to public funded research institutions, subject to production of the requisite certificate from the Department of Atomic Energy. The certificate on record stated that the goods were required for research purposes. The Tribunal followed its earlier view that the expression covered not only scientific and technical equipment but also apparatus, accessories and spare parts. On that basis, the crane was treated as falling within the scope of the exemption.

Conclusion: The crane qualified for exemption under the notification and the denial of benefit was unsustainable.

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