TaxTMI 
TaxTMI 
2023 (7) TMI 1116
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Tariff Act, 1985. The appellant have been clearing their product to various research Institutions like, Bhabha Atomic Research Centre, Space Application Centre, ISRO Satellite Centre, Central Electronics Engineering Research, Electronics and Radar Development, National Aerospace Laboratories, Naval Dockyard etc. claiming the benefit of Notification No. 10/1997-CE dated 01.03.1997. 2. It has been the contention of the department that the appellant are not entitled for the benefit of the Notification No. 10/1997-CE as Metal Finishing Chemical does not fall under the category mentioned in the Notification No. 10/1997-CE, accordingly the show cause notice came to be issued demanding Central Excise duty amounting to Rs. 30,25,972/-. The show ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....therefore alleging suppression of facts and invoking penal provisions under Section 11AC of Central Excise Act, 1944 is not legal and proper. 4. We have also heard learned Departmental Representative Shri Rajesh K Agarwal, Superintendent (AR) who reiterated the findings of the impugned order-in-original as well as order-in-appeal. 5. Before proceeding further we refer to Notification No. 10/97-CE dated 01.03.1997 which is reproduced:- Exemption to specified goods supplied to specified institutions In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Government of India in the Department of Scientific and Industrial Research and the manufacturer produces at the time of clearance, a certificate from the Head of the institution in each case, certifying that the said goods are required for research purposes only. (ii) The aggregate value of prototypes received by an institution does not exceed fifty thousand rupees. 2 Non-commercial research institutions, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories and spare parts thereof and consumables; (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches. (d) Prototypes (i) the institution is registere....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. [Notification No. 10/97-C.E., dated 1-3-1997] It can be seen from the serial No.2 of in the notification above that in the description of goods which are exempted from the payment of Central Excise duty, one of the items under 2(b) reads as follows:- (b) accessories and spare parts of goods specified in (a) above and consumable....