2005 (5) TMI 427

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....Arabatti, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 31/2000-Cus., dated 14-8-2000 denying the benefit of exemption under Notification No. 140/91-Cus., dated 22-10-91 in respect of the following goods :- (a) Building Management System (b) Access Control System (c) Communication equipment - voice mail system ....

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....relied on the Tribunal's ruling in the case of Garware Wall Ropes Ltd. v. CCE, 1998 (102) E.L.T. 504 (Tri.). 2. Revenue has contested these findings, by submitting that the items are not capital goods and are not eligible for the benefit of the said notification and that they are not required for developing of software and export. 3. Ld. DR argued on the basis of grounds made out i....

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....up by Government of India, Department of Electronics. There is no evidence available for discarding this certificate. Further more, we find that this very issue was considered in the case of Wipro Ltd. (supra) and the Tribunal in para 5 has granted the benefit. The said paragraph 5 is reproduced herein below :- "5. We have carefully considered the submissions made by both the sides. We fin....