https://www.taxtmi.com/caselaws?id=355880 Goods certified for use in a relevant scientific project were held eligible for exemption under Notification No. 64/95, and the demand failed. The Tribunal applied an earlier coordinate decision on the same notification, which had already covered apparatus, equipment, accessories and spare parts used with scientific and technical instruments, and found no reason to depart from that view. The department's objection that the semi-trailer was a sub-system and that certification was defective was rejected because the competent authority's certificate supported coverage under the notification. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 21 Feb 2018 06:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355880 Goods certified for use in a relevant scientific project were held eligible for exemption under Notification No. 64/95, and the demand failed. The Tribunal applied an earlier coordinate decision on the same notification, which had already covered apparatus, equipment, accessories and spare parts used with scientific and technical instruments, and found no reason to depart from that view. The department's objection that the semi-trailer was a sub-system and that certification was defective was rejected because the competent authority's certificate supported coverage under the notification. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355880