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Issues: (i) Whether Rural Automatic Exchange equipment manufactured by the assessee was entitled to the benefit of exemption under Notification No. 73/90 on the basis of the certificate issued by the General Manager, Department of Telecommunications; (ii) whether the duty demand was barred by limitation.
Issue (i): Whether Rural Automatic Exchange equipment manufactured by the assessee was entitled to the benefit of exemption under Notification No. 73/90 on the basis of the certificate issued by the General Manager, Department of Telecommunications.
Analysis: The Tribunal noted that the same issue had already been considered in an earlier decision and that the assessee was entitled to take the benefit of the exemption on the basis of the certificate issued by the General Manager, Department of Telecommunications.
Conclusion: The exemption benefit was held admissible in favour of the assessee.
Issue (ii): Whether the duty demand was barred by limitation.
Analysis: The show cause notice was issued on 17-6-1993 for the period 1-6-1990 to 31-10-1992, and the Tribunal accepted the assessee's contention that the demand was time-barred.
Conclusion: The demand was held to be barred by limitation in favour of the assessee.
Final Conclusion: The appeal succeeded and the impugned demand could not be sustained.
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