2016 (8) TMI 438

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....t. Archana Wadhwa, Judicial Member  and Shri Ashok K. Arya, Technical Member For the Appellant  : Mr. Prakash Shah, Adv For the Respondent : Mr. N. Jagadish, A.R. ORDER Both sides have been heard in detail.  2.     The matter concerns with  the benefit of Notification No 10/97-CE dated 1.3.1997 to the items in question namely: i) Screened Cond....

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....says as "aircraft parts" and were understood as such in aviation circles;  admittedly the said goods have their usage in the cockpit of Light Combat Aircraft (LCA). Such goods in commercial parlance are known as parts of aircraft.  Lower authorities have concluded that consequently these items cannot fit in the description of the goods given in Column-3 of the table attached to the Notif....

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....n Column 4 of the table attached to the Notification 10/97 CE  have been fulfilled and the officer not below the rank of Deputy Secretary to the Govt of India in the respective department has certified that the institutions to which they are supplied are publicly owned institutions and the goods supplied are required for research purposes only. 4.     Learned A.R. appea....

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....search projects. There has been specific certificate  issued  by an authority not below the rank of Deputy Secretary to the Govt of India certifying that the   said goods  mentioned under scientific and technical description therein are meant for research purposes only as a  condition mentioned in Column 4 of the table attached to the Notification No. 10/97CE dated 10....