TaxTMI 
TaxTMI 
2006 (8) TMI 453
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion No. 10/97-C.E., dated 1-3-1997 for the furniture supplied to M/s. Liquid Propulsion Systems Centre and National Institute of Oceanography. Revenue proceeded against the appellants for demand of duty on the ground that the goods cleared are not entitled for the said exemption. It is the contention of the Revenue that the impugned goods cannot be considered as Scientific and Technical Instrument or Apparatus or Equipment or Accessories or Spare parts for instruments, apparatus and equipment. Hence, the lower authority confirmed the demand and imposed equal penalty under Section 11AC. Further, he demanded interest under Section 11AB. The Commissioner (Appeals) has upheld the order of the lower authority in the impugned OIA. The appellants....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e categorized as Accessory against description furnished in 2(b) of column No. 3 of the table annexed to the Notification. (iv) The Computer workstations and computer furnitures supplied by the appellants are squarely covered under Accessories to computers. The research work depends on the skills and efficiency of human beings and providing computer furniture is vital for better results. The furnitures are designed for workstations specifically and scientifically to work long stretch without any hindrance and to avoid strain on spinal cord of human body. (v) It is held in the following cases that when an exemption is subject to the production of a certificate from the specified authorities in the Notification, it should be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....v. CCE - 1989 (43) E.L.T. 195 (S.C.) (ii) Lubri-Chem Industries Ltd. v. CCE, Bombay - 1994 (73) E.L.T. 257 (S.C.) (iiii) Pushpam Pharmaceuticals Company v. CCE - 1995 (78) E.L.T. 401 (S.C.) (iv) CC, Bombay v. Unitech Exports Ltd. - 1999 (108) E.L.T. 462 (Tribunal) 5. The learned JDR submitted that these items are only meant for visitors and by no stretch of imagination, they can be called as accessories to scientific equipment, apparatus meant for research, etc. 6. We have gone through the records of the case carefully. The issue is with regard to entitlement of exemption Notification 10/97-C.E., dated 1-3-1997 in respect of certain furniture supplied to M/s. Liquid Propulsion Systems Centre and National Ins....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tems of furniture are specially designed for the laboratory. For a clearer understanding, we are giving the list. 1. Island Table with Reagent Shelves 2. Reagent Shelves 3. Tables 4. Straight Work top with CPU holder and drawer unit 5. L-shaped work top with CPU holder and drawer unit for HOS, etc. It is seen that all these items are modular furniture specially designed for the laboratory. It can be seen that the Notification gives exemption not only for the scientific equipments but also for the accessories. The question is whether the impugned goods can be considered as accessories or not. 6.2 The definition of accessory as given in The Oxford Advanced Learner's Dictionary is "an extra pi....