2018 (11) TMI 414

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....arameswaran, Adv For the Appellant Shri Pakshirajan, Asst. Registrar (AR) For the Respondent ORDER Per: P. ANJANI KUMAR This appeal is directed against the Order-in-Appeal No.126/2009 -CE dt. 23/09/2009. The appellants M/s. Electronics & Controls Power Systems had manufactured and cleared uninterrupted power supply systems to M/s. BEL, Bangalore without payment of duty availing the exe....

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....have availed the exemption notification on the strength of the certificate issued by ISRO and therefore they have not contravened any provisions of the notification and therefore the appeal may be allowed. 3. The learned AR has reiterated the findings of the Order-in- Original and the Order-in-Appeal. 4. Heard both sides. We find that in terms of the Notification No.19/97, the only condition....

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....for research purposes only. ii. ...... 5. We find in the instant case, the Director, ISRO has issued a certificate No.ISRO:HQ:PUR:324:04-05:P-408 dt. 09/06/2005 which mentions that the appellants are manufactures and suppliers thro BEL. We find that the appellants having produced the certificate to the required extent are entitled for exemption contained in the said notification. We find tha....