2016 (3) TMI 437

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CA ORDER Per S. S. Garg This appeal is has been filed by the Revenue against the impugned order passed by the Commissioner (Appeals) dated 22.09.2006 and 12.04.2007 whereby the Commissioner (Appeals) allowed the exemption to the respondent to Notification 10/97 dated 01.09.1997 on Air conditioning unit, condensing unit, chillers, walk in cold rooms supplied by the respondent to DRDO which is a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SL/SCN/05/790 dtd. 06.05.2005 (SCN 1) Air cooled conditioning units 1,22,901 C.Ex/R04/WGII/BSL/SCN/05/801 dtd. 30.05.2005 (SCN 2) Condensing unit walk in cold room 3,14,721 C.Ex/R04/WGII/BSL/SCN/05/221 dtd. 22.08.2005 (SCN 3) Chillers 3,83,846 C.Ex/R04/WGII/BSL/SCN/05/225 dtd. 22.08.2005 (SCN4) Walk in cold room 1,16,448 Total   9,37,916 3. The show-cause notices were adjudicat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise duty in clearing excisable goods namely condensing units, chillers, Walk in cold rooms under Notification 10/97 dated 01.03.1997. He also submitted that the goods in question are used for general purposes and its used anywhere in the premises of the said respondent and not exclusively with any specific machine as such and therefore by no stretch of imagination, it can be held that the said go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and perused the records. 7. We find that the Notification 10/97 dated 01.03.1997 grants exemption to certain goods supplied to specific research institutions, provided the institution is a public funded research institution and the goods should be scientific and technical apparatus including computer for research purposes. Apart from this, the institution has to be registered with the Government....