2018 (2) TMI 1301

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....) - For the Respondent ORDER Per: Bench The facts of the case are that appellants had cleared 'Semi-Trailer' to Liquid Propulsion System Centre (LPSC), Department of Space, ISRO. The goods were cleared without payment of duty availing Notification No.64/95 dt. 16.3.1995. Department took the view that the semi-trailer is not a system or sub-system by itself, that it has not been ce....

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.... as under : i) The semi-trailer is a sub-system for Launch Vehicle Project. Only in that context eligibility Certificate has been issued for semi-trailer by the competent authority. ii) When the competent authority for issue of eligibility certificate specifically describing the product as semi-trailer and further certifies that the said project qualifies for exemption under CEN 64/1995, Cen....

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....e. v) The lower authorities failed to note that for amounts paid under Rule 6 (3)(b) Cenvat Credit is allowed. Therefore, the payment of Rs. 6,47,336/- could be adjusted against demand in the proceedings if the appeal is to be rejected for any reason. vi) Once it is obvious that duty has not been collected from ISRO, the price realised is bound to be treated as cum-duty and the value re-dete....

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....essories and spare parts of goods specified in (a) above and consumables (c) computer software, compact disc-read only memory (CD-ROM) recorded magnetic tapes, micro-films, microfiches (d) prototypes." 5. Any apparatus or equipment or accessories and spare parts of scientific and technical instruments are also covered in the notification. So long as the apparatus and equipment required for usin....