https://www.taxtmi.com/caselaws?id=125678 An EOT crane with accessories cleared to a public funded research institution was treated as exempt under Notification No. 10/97-C.E. because the notification covered scientific and technical equipment supplied for research purposes on production of the required Department of Atomic Energy certificate. The Tribunal read the expression broadly to include not only equipment itself but also apparatus, accessories and spare parts. On that basis, the crane fell within the exemption and denial of the benefit was held unsustainable. en-us Tue, 11 Nov 2008 00:00:00 +0530 Mon, 29 Oct 2012 11:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125678 An EOT crane with accessories cleared to a public funded research institution was treated as exempt under Notification No. 10/97-C.E. because the notification covered scientific and technical equipment supplied for research purposes on production of the required Department of Atomic Energy certificate. The Tribunal read the expression broadly to include not only equipment itself but also apparatus, accessories and spare parts. On that basis, the crane fell within the exemption and denial of the benefit was held unsustainable. Case-Laws Central Excise Tue, 11 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125678