2017 (7) TMI 436

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....ER Per Bench The appellants are engaged in the manufacture of "Bus Duct", "Control Panel", "Icam System" and "Static Convertor" falling under Chapter 85 of Central Excise Tariff Act, 1985. They removed these items to their customers and claimed full exemption in terms of Notification No. 6/2002-CE dated - 1.03.2002, in terms of Sl. No. 237 - list 9 - Sl.No.16. The said notification grants exempt....

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.... devise or for a system of non-conventional energy as mentioned in the notification. After due process of law, the original authority confirmed the demand and imposed penalty of Rs. 10,000/-. In appeal, the Commissioner (Appeals) set aside the demand and penalty. Hence this appeal. 2. On behalf of the department, Ld. AR, Shri K.P. Muralidharan, AC, reiterated the grounds of appeal as well as the ....

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....ise. The Commissioner (Appeals) has relied upon the Boards Circular F. No.154/7/94-CX4 CBEC dated 7.9.94, that the benefit of notification would be available to all machinery, components, equipment, instruments operation etc., even these are cleared in CKD& ISKD conditions from the factory of the manufacturers provided that the goods form part of the complete Policy Control equipment/system and al....