https://www.taxtmi.com/caselaws?id=76191 A Godrej safe procured by a 100% export-oriented undertaking for storing raw and finished diamonds was treated as eligible for duty-free procurement under Notification No. 126/94-C.E. because it was installed in the factory and fell within the notification's broad category of office equipment. The lower authorities' narrower view that the safe was outside the annexure was not accepted, and the demand was therefore held unsustainable. en-us Mon, 11 May 2009 00:00:00 +0530 Tue, 15 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76191 A Godrej safe procured by a 100% export-oriented undertaking for storing raw and finished diamonds was treated as eligible for duty-free procurement under Notification No. 126/94-C.E. because it was installed in the factory and fell within the notification's broad category of office equipment. The lower authorities' narrower view that the safe was outside the annexure was not accepted, and the demand was therefore held unsustainable. Case-Laws Central Excise Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76191