2018 (6) TMI 1409

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....f Animal Husbandry, Government of Andhra Pradesh, claiming exemption in terms of Notification No. 10/1997- CE dated 01.03.1997. A Show Cause Notice was issued to the appellant seeking to deny the benefit of this notification and demanding duty on the aforesaid doors under Section 11A (1) read with Rule 8 of the Central Excise Rules, 2002. It was also proposed to demand interest and imposed penalty on the appellant. The allegation in the show cause notice is that the notification No. 10/1997 is not applicable to them as their goods do not fall under the following categories which alone are eligible for the benefit of the notification: a) Scientific and technical instruments, apparatus, equipment (including computers); b) Ac....

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....g under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said table. TABLE S. No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4) 1. Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital a) Scientific and technical instruments, apparatus, equipment (inc....

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....lfilled the conditions in column (4) of the notification, in particular condition (i)(b). They have supplied the doors to the research institution which had certified that the doors were required for animal vaccine production. Later, they give another certificate that they were used for animal vaccine research purpose. The appellant claims that hence they are entitled to a benefit of the notification. The Revenue, on the other hand contends that the goods in question are not scientific and technical instruments or accessories etc., and are merely doors, supplied to the research institution and since the description of the goods does not match with the notification the appellant is not entitled to the benefit of notification. It is their fur....

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....he Order-in-Original & Order-in-Appeal and vehemently opposed the appeal. He relied on the decision of the Tribunal in the case of H& R Johnson India Ltd., [2008 (232) ELT 466 (Tri- Mumbai.)] wherein, unglazed vitrified ceramic tiles were denied exemption under notification 10/97 on the ground that they are not covered by the description of the goods of notification. 6. We have considered the submissions made by both sides and perused the records. It is not in dispute steel doors with frames were supplied and the buyer is a public funded research institution. It is also not in dispute that one of the conditions of the notification is that the institution must be registered with the DSIR Government of India and such certificate was not pr....