1999 (9) TMI 290

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....DR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from Order-in-Appeal No. 340/91 (C), dated 20-11-1991 passed by Collector of Central Excise (Appeals) holding that appellants are not entitled to the benefit of Notification No. 263/87-C.E., dated 10-12-1987 in respect of telecommunication equipments such as Electronic Private Automatic Exchange (EPAX)....

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....aid system was also used in internal and external communication in the plant of the appellants. The Commissioner has also noted the purchase order wherein the appellants had disclosed that EPAX system would be used for both internal and external communication in the plant and therefore the said EPAX system is only used as means of communication in the plant and the nature of its use is such that i....

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....ificate is not pari materia in terms of the notification. Therefore the Commissioner was rightly justified in rejecting the claim of the notification. He points out that the substantive nature of the notification has not been complied inasmuch as there is no evidence to show that the EPAX system imported was a system/sub-system for integrated guided missiles. It is a matter of record in terms of t....

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....es. He is silent in the certificate with regard to terms of the notification which indicates that equipment and stores 'intended to be used for the system and sub-systems of the Integrated Guided Missiles'. The terms of the notification is restrictive in nature and it cannot be given a broad or general application to the stores and equipments which are not components or parts of the systems and su....