2005 (6) TMI 436

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3 Appeal No. E/536/2003 Appeal No. E/805/2003 Product : Mono Methyl Hydrazine (MMH) Product : Unsymmetrical Dimethyl Hydrazine (UDMH) Product : Ultra Hydrazine (Z5) Period of Dispute : September, 2001 to Aug., 2002 Period of Dispute : October, 1996 to Aug., 2002 (for four show cause notices) Period of dispute : Aug., 2001 to Aug., 2002 (For four show cause notices) Duty : Rs. 26,12,055/- Duty : Rs. 1,90,93,466/- Duty : Rs. 53,12,259/- Penalty u/s 11AC Rs. 26,12,055/- and penal interest u/s 11AB Penalty u/s 11AC Rs. 1,90,93,466/- and penal interest u/s 11AB - NA - Penalty under Rule 25 of CE Rules, 2001/2002 Rs. 26,00,000/- Penalty under Rule 25 of the CE Rules, 2001/2002 Rs. 1,90,00,000/- P....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d (ii) the additional duty of excise leviable under the second mentioned Act on goods specified against S. Nos. 1, 2, 3 and 4 of the said Table : Provided that in respect of S. No. 16 of the said Table, nothing contained in this notification shall apply on or after the 1st day of December, 1999. TABLE S. No. Description of goods Conditions (1) (2) (3) 1. Systems and sub-systems of launch vehicle and systems and sub-systems of satellite Projects If - (i) meant for use in a launch vehicle project or a satellite project of the Indian Space Research Organisation of the Government of India, Department of Space; and (ii) the manufacturer produces, before the clearances of the said goods, a certificate fro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e(s) and Address(es) of the Contractor/Manufacturer/Fabrica-tor The Andhra Sugars Limited, Venkatarayapuram, Tanuku-534 215 West Godavari District A. P. 6. Date and reference of the contract and value of the contract LPV/36/4965/99/54679, dated 2-3-2000 Rs. 93,45,000/- (15.00 MT) 7. Date of probable receipt of the system/sub-system Before end of March, 2001 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. 64/95-CE, dated 16-3-1995. Project Director/Group             ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and (c) are reproduced herein below :- (b) Silver Zinc batteries form an integral part of 'avionics system'. Since they are used for powering it, it should be regarded as sub-systems. Similarly, aluminium powder used as metallic fuel for launch vehicles will form a sub-system of the propulsion system. (c) Aluminium Powder and silver zinc batteries cannot be treated as consumables in the launch vehicle project unlike petrol or battery in a motor car, which could be replaced any number of times. The operational life of a launch vehicle would be co-terminus with the operational life of aluminium powder or the Silver Zinc Batteries. If the batteries fail or the aluminium powder gets exhausted the launch vehicle mission comes to an end. T....