https://www.taxtmi.com/caselaws?id=52529 Lathe machines supplied to specified institutions were treated as "equipment" under Notification No. 10/97, because the exemption covered specified goods supplied to designated institutions and the prescribed conditions were met. The deciding question was whether a lathe machine fell within that expression; it was regarded as technical equipment in the context of supply to a research centre and a teaching institution, and the exemption from excise duty was available. en-us Tue, 23 Sep 2003 00:00:00 +0530 Wed, 06 Oct 2010 13:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52529 Lathe machines supplied to specified institutions were treated as "equipment" under Notification No. 10/97, because the exemption covered specified goods supplied to designated institutions and the prescribed conditions were met. The deciding question was whether a lathe machine fell within that expression; it was regarded as technical equipment in the context of supply to a research centre and a teaching institution, and the exemption from excise duty was available. Case-Laws Central Excise Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52529