2008 (11) TMI 559

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....ppellant. Shri S.R. Prasad, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The appellant had cleared EOT Crane with accessories valued at Rs. 26,23,300/- without payment of duty claiming exemption under Notification No. 10/97-C.E., dated 1-3-1997. The Notification permits clearance of scientific and technical equipments without payment of duty to Public Funded R....

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....ppa Chettiar Research Centre reported in 1998 (100) E.L.T. 439 (Tri.) and P.L. Haulwel Trailors reported in 2002 (142) E.L.T. 204 (Tri.). The ld. DR submits that Crane cannot be considered as Scientific and Technical equipment. 3. We have considered the submissions. In both the decisions cited by the ld. adv. the Tribunal had considered the same issue and decided that any apparatus or equi....