2014 (10) TMI 558

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....r (AR) For the Respondent : Shri Anupam Dighe, Adv. JUDGEMENT Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal N. PII/BKS/371/2004 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. Vide the impugned order, the learned lower appellate authority has set aside the order of the adjudicating authority, denying the benefit of duty exemption vide serial N. ....

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.... regard. Therefore, the grant of exemption by lower appellant authority to these goods, namely, Depth Gauges, Impactors, Hammers under the aforesaid Notification is incorrect in law and therefore, the order be set aside and the appeal allowed. 3.1 The learned Additional Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. 4. The learned counsel for t....

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....ry for the purpose of exemption reads as follows:              "Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement." 5.2 Thus, the exemption covers both instruments and implants. The argument of the Revenue that instruments should also be....