2008 (9) TMI 483

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....espondent. [Order per: P.G. Chacko, Member (J)]. - The captioned appeal filed by the Revenue is against the order of the Commissioner (Appeals) granting the benefit of Notification No. 10/97-C.E., dt. 1-3-97 to the respondents in respect of Ammonium Chloride cleared to Vikram Sarabai Space Centre (VSSC, for short), Trivandrum, during the material period. The accompanying application is for stay o....

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....monium Per-Chlorate and that it was a consumable item for research activities. On the strength of these documents, the respondents claimed the goods to be 'consumable' covered by the description of goods given against Sl. No. 1 in the Table annexed to the Notification and, thereby, claimed exemption from payment of duty. The relevant entries against Sl. No. 1 ibid are reproduced below:- TABLE S.....

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....ment of India and produces a certificate to that effect from an officer not below the rank of a Deputy Secretary to the Government of India in the concerned department to the manufacturer at the time of clearance of the specified goods. According to the appellant, the expression "consumables" should be read ejusdem generis with the preceding part of the entry at (b) in Col. No. 3 of the Table ann....

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.... made out today by the ld. counsel, that the ejusdem generis rule is not applicable to this case. After considering the submissions, we find that it is not in dispute that solid propellant rockets were covered by the expression "Scientific and technical instruments, apparatus, equipment" vide clause (a) in Column No. 3 against Sl. No. 1 of the Table annexed to the Notification. Again, it is not in....