2018 (8) TMI 158

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....Member (Technical) For The Appellant : Ms. Cynduja Crishnan, Advocate For The Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per Bench The appellant is aggrieved by the denial of exemption on tractors cleared on concessional rate of duty under Notification No. 64/95 dated 16.3.1995. 2. The appellants are manufacturers of agricultural tractors which are exempted under Notifica....

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....n in the notification. The said certificate issued by the SHAR states that the tractors form part and parcel of their launch vehicle project. In view of the fact that these are used in transporting rocket fuel/propellants etc. Thus, although these are tractors they form technical equipment of their launch vehicles. That the department has denied the exemption on erroneous grounds. She relied upon ....

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....arcel of their launch vehicle project for transporting rocket fuel etc. The launch paid from where national prestigious launches are taking place. That these are in the form of technical equipment for their launch vehicles. For the above reason, the certificate has been given certifying the description and quantity of each type of goods cleared availing the exemption. So also the intended use of t....