2014 (12) TMI 1123

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....ass, Advocate for Lakshmi Kumaran & Sridharan, for the Appellant. None, for the Respondent. ORDER The appellant is engaged in the manufacture of parts and components of aircraft falling under Chapter Heading 88 of the First Schedule to Central Excise Tariff Act, 1985 for HAL, Bangalore and Aeronautical Development Establishment (ADE) under DRDO, Bangalore. The products manufactured and su....

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....omer's requirements. The appellants cleared these goods without payment of duty claiming the benefit of Notification No. 6/2006-C.E., dated 1-3-2006 (Sl. No. 54B). It is the case of the department that the above goods manufactured by the appellants and supplied by them to HAL, who in turn supply the same to Indian Navy are not parts of PTA and even if they are treated as parts, they cannot be said....

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....to be sure of their correctness in claiming exemption and therefore produced the certificate. Further, he also submits that Indian Navy has also issued a certificate that these are parts of PTA Lakshya. He also relied upon the decision of the Tribunal in the case of Mak Controls - 2001 (138) E.L.T. 1152 (Tri.-Chennai) wherein Ground Power Unit was held to be part of the aircraft, even though it wa....

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....nue that the parts cleared by the appellants have been used for some other purpose or diverted to the market. In fact no evidence has been collected. Further, HAL was directly addressed by the Revenue and HAL has also replied that these items are parts of PTA Lakshya and they have been used for purpose for which they were obtained. Appellants have taken the precaution of getting an end-use certifi....