https://www.taxtmi.com/caselaws?id=33492 The Tribunal allowed the appeal, setting aside the denial of benefits under Notification No. 10/97-CE to the appellants for supplying air-conditioners to Public Funded Research Institutions. The Tribunal emphasized the broad interpretation of scientific and technical instruments under the notification, citing precedents where transformers were considered as such. Since the Revenue failed to justify why air-conditioners should be excluded from this category, the Tribunal ruled in favor of the appellants, highlighting the need for consistency and fairness in granting exemptions under relevant notifications. en-us Thu, 07 Feb 2008 00:00:00 +0530 Mon, 21 Oct 2019 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33492 The Tribunal allowed the appeal, setting aside the denial of benefits under Notification No. 10/97-CE to the appellants for supplying air-conditioners to Public Funded Research Institutions. The Tribunal emphasized the broad interpretation of scientific and technical instruments under the notification, citing precedents where transformers were considered as such. Since the Revenue failed to justify why air-conditioners should be excluded from this category, the Tribunal ruled in favor of the appellants, highlighting the need for consistency and fairness in granting exemptions under relevant notifications. Case-Laws Central Excise Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33492