https://www.taxtmi.com/caselaws?id=121046 Lathe machines were treated as eligible for exemption under Notification No. 10/97 dated 1-3-97 when considered as scientific or technical instruments, apparatus or equipment for Defence Research and Development Laboratory, Hyderabad. The Tribunal applied the earlier binding ratio on the same notification and the same goods, and held that the prior decision governed the issue. On that basis, the exemption claim was accepted and the adverse order was set aside in favour of the assessee. en-us Thu, 25 May 2006 00:00:00 +0530 Thu, 26 Jul 2012 12:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121046 Lathe machines were treated as eligible for exemption under Notification No. 10/97 dated 1-3-97 when considered as scientific or technical instruments, apparatus or equipment for Defence Research and Development Laboratory, Hyderabad. The Tribunal applied the earlier binding ratio on the same notification and the same goods, and held that the prior decision governed the issue. On that basis, the exemption claim was accepted and the adverse order was set aside in favour of the assessee. Case-Laws Central Excise Thu, 25 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121046