1998 (4) TMI 325

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.... : P.C. Jain, Member (T)]. -  Matter called, none for the respondent. Being Revenue's appeal, we heard ld. JDR, Shri S. Nunthuk. 2. Short question involved in the present appeal is whether the benefit of Notification No. 176/71-C.E., dated 11-9-1971 would be available to the following goods manufactured in the R&D Wing of the respondent's factory : (a) WRF Transmitter (b) W....

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....duty of excise leviable thereon : Provided that an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the goods are produced in such institute during the course of imparting such training or carrying out such experiments of research : Provided further that - (i) such certificate or evidence as may be required by an officer not below the rank of the Assistan....

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....on are to be supplied to the Telecommunication Research Centre. The R & D Wing of the respondent's company does not intend to undertake any experiment in its own Research Centre nor does it intend to impart technical training of an academic or vocational nature in its own unit. It is intended to supply goods to another organisation. Consequently the terms of the Notification are not clearly satisf....