2011 (8) TMI 775

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....s appeal is filed by the Revenue against the order-in-appeal No. RJB/M-III/421/2003  dated 25.09.2003. 2. Brief facts of the case are that M/s. R.K. Control Instruments Pvt. Ltd. (hereinafter referred to as respondents) are the manufacturers of Control Valve and accessories falling under Chapter No. 84 of the Central Excise Tariff Act, 1985. The respondents have filed a classification declar....

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....pped by the Asst. Commissioner vide Order-in-Original dated 30.03.2002 on the basis of the certificates submitted by the respondents. The department has filed an appeal against the said order-in-original before the Commissioner (Appeals) who vide impugned order has upheld the order-in-original and rejected the department's appeal. The Revenue is in appeal before this Tribunal. 3. The learned SDR ....

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.... Atomic Energy in respect of goods supplied to BARC etc. and Registrar of I.I.T, Delhi in respect of goods supplied to I.I.T. Delhi stating that the goods are required for research purposes only. He stated that since the above certificates clarify that  their supplies are to be used for research purposes only, they are entitled for the exemption and the order-in-appeal needs to be upheld. 5.....