https://www.taxtmi.com/caselaws?id=100237 CT-3 certificate coverage and exemption cannot be denied where the goods supplied match the composite commercial description in the certificate. The classification lists described the items as 33 KV switchboard with indoor panel and circuit breaker, and 6.6 KV switchboard with circuit breaker, and these components were treated as part of the switchboard itself rather than separate accessories. On that basis, the goods were held to fall within the CT-3 certificates and the exemption remained available, so the demand based on alleged non-coverage could not be sustained. en-us Fri, 10 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100237 CT-3 certificate coverage and exemption cannot be denied where the goods supplied match the composite commercial description in the certificate. The classification lists described the items as 33 KV switchboard with indoor panel and circuit breaker, and 6.6 KV switchboard with circuit breaker, and these components were treated as part of the switchboard itself rather than separate accessories. On that basis, the goods were held to fall within the CT-3 certificates and the exemption remained available, so the demand based on alleged non-coverage could not be sustained. Case-Laws Central Excise Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100237