1996 (10) TMI 163

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.... covered by Notification No. 405/86, dated 8-9-1986, as amended by Notification No. 267/87, dated 29-12-1987. The said Notification exempts "systems and sub-systems of launch vehicle and systems and sub-systems of Satellite Projects falling under Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule", provided that such system and sub-systems are meant for use in launch vehicle project of a Satellite Project of the Indian Space Resea- rch Organisation (ISRO) of the Government of India, Department of Space. 1.2 The manufacturer produces, before the clearance of the said system and sub-systems, a certificate from an Officer not below t....

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....or : M/s. IVP Limited, 27-A Rajendranagar, Jamshedpur-831001.     6. Date & Reference of the Contract and value of the Contract : SA/0182/87/01254 dated 30-11-1987 Rs. 53,427.50     7. Date of probable date of receipt of the system/sub-system : Before 10-11-1988     8. Any other relevant information : Nil   Certified that the system/sub-system in question is eligible for excise duty exemption as per guiding principles conveyed by the Ministry of Finance, Department of Revenue Notification No. 405/87 Central Excises, dated 8-9-1986 and Notification No. 267/87-C.E., dated 29-19-1987.  Sd/ 13-6-1988  PROJECT  DIRECTOR/DIREC....

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....es who are not expert in space technology. 3. For the aforesaid propositions that Department cannot go behind a certificate issued by a competent authority, learned Advocate relies on Tribunal's judgment in the case of Equipment Sales Corporation v. Collector of Customs reported in 1989 (39) E.L.T. 431 (Tribunal). In that case, the question arose whether a certificate given by the competent authority in the Directorate General of Health Services should be treated as a sufficient certificate when they declared the goods in question as a life-saving equipment. Similarly, he submits that once the certificate has been granted by the Assistant Scientific Secretary, the bona fides of the certificate that the goods in question are not sub-....

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....ub-system in the instant case is a nozzle sub-system. Therefore, the certificate ex facie is wrong when it describes IVAREZ ISRO resin as a sub-system. He also draws our attention to remarks column of the second page of the classification list which states that "IVAREZ ISRO RESIN is used as a Binder in Exhaust Cores by Indian Space Research Organisation". He, therefore, submits that Resins by themselves, on the basis of the aforesaid description given by the Assistant Scientific Secretary, as also given by the Appellants in the classification list, cannot be treated as a sub-system for a Satellite Launch System. Therefore, the benefit of the Notification claimed by the Appellants has been rightly denied. Citations relied upon by the learned....