https://www.taxtmi.com/caselaws?id=103545 Computers assembled in an educational institute's computer lab and used for student training qualified for exemption under Notification No. 167/71-C.E., because the prescribed condition that the goods be produced in the institute during training, experiments, or research was satisfied; duty was therefore not leviable and the demand was set aside. The assessee's failure to intimate the manufacture to the Department, however, attracted penal consequences under Rule 173Q of the Central Excise Rules, 1944, so the penalty was sustained. The outcome was partial relief: the duty demand failed, but the penalty remained in force. en-us Mon, 16 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 15:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103545 Computers assembled in an educational institute's computer lab and used for student training qualified for exemption under Notification No. 167/71-C.E., because the prescribed condition that the goods be produced in the institute during training, experiments, or research was satisfied; duty was therefore not leviable and the demand was set aside. The assessee's failure to intimate the manufacture to the Department, however, attracted penal consequences under Rule 173Q of the Central Excise Rules, 1944, so the penalty was sustained. The outcome was partial relief: the duty demand failed, but the penalty remained in force. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103545