2015 (10) TMI 1246

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....hri T. Ramesh, Adv. For the Respondent : Shri L. Paneerselvan, AC (AR) ORDER Per R. Periasami: The appellant M/s. M.M. Engineers Pvt. Ltd. are manufacturers of cranes, hoists, lifting equipments and parts thereof falling under Chapter heading 8425.00, 8426.00, 8428.00 and 8431.00 of the Schedule to the Central Excise Tariff Act, 1985. During the year 1999-2000, the assessee have m....

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....ent appeal. 2. Learned counsel reiterates the findings at paras 10-11 of the Adjudication order dated 08.03.2001. He further submits that in terms of Notification No.10/97, dated 01.03.1997, the appellant produced a certificate from Regional Director of BARC/CAT certifying that the goods are cleared for research purposes, after satisfying the conditions, the Adjudicating authority has rightly a....

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....ted 11.062012 has held the decision in favour of the appellant. The relevant paragraph is reproduced below:- We find that necessary certificates have been produced from Bhaba Atomic Research Centre, Mumbai and Centre for Advance Technology, Indore for claiming the duty exemption. We also note that in a number of cases a liberate view has been taken earier for grant of exemption under Notif....