2018 (5) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... sets batteries (comprising of 240+4 cells), 4 additional cells are handed over by the appellant to the Quality Assurance Officer deputed at the assesse's factory premises. These 4 cells (referred to as test cells) are used for "life cycle test" and are not used for fitment to a submarine vessel including a Torpedo and Chariot of Indian Navy. The lower authorities held that exemption was not available to the aforesaid test cells of the batteries. Therefore the present appeal. 2. Shri Rajesh Ostwal, Ld. Counsel appearing on behalf of the appellant submits that the 4 additional cells even though, the used as test cells but finally total 248 cells were supplied to the Indian Navy. He submits that for entire 248 cells the Naval authority has....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the Quality Assurance Officer in the factory premises of the appellant but the entire 248 cells were supplied to Indian Navy. It is also observed that the appellant have issued invoices for entire 248 cells, the India Navy also issued certificate dt. 28.8.2001 which is scanned below: From the above certificate, it is clear that the 8 cells which were treated as testing cells were also supplied to Indian Navy and the certificate for duty exemption was issued for the total quantity under Notification No. 64/95-CE dt. 16.3.95. We also perused the certificate of Quality Assurance Officer dt. 27.6.2006 which is scanned below: From the above certificate it is clear that the test cells are also used by the India Navy. Therefore the fact i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....30 Dear Sir, REGISTERED Government of India Ministry of Defence Director of Procu Naval Headquarters, 'C' Wing Sena Blawan, NEW DELHI: 110 011 00 Date 28 Aug, 2001 CERTIFICATE The under mentioned item purchased from Ms. Exide Industries Limited, Kanjurmarg. Mumbai side onde: No. DPR/ 31/013030/01 DACO101 dated Aug. 2001 is purchased exclusively for use on board Indian Navy Ships and may be exempted from Excise Duty 1. Description Quantity Submarine battery Type III for 12500Ah capacity Ot set (1 ser consisting of 152 +8 cells Excise Duty Notification No. 64/95-CE dated 16/03/95 pertaining to goods specified at serial 3 & 12 of Table annexed relevant. ве (....