2008 (2) TMI 393

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....Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that benefit of Notification No. 10/97-CE, dated 1-3-97 stands denied to the appellants in respect of air-conditioners manufactured by them and supplied to various Public Funded Research Institution on the ground that air-conditioners cannot be considered as scientific....

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.... 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 Science, Bangalore or a, Regional Engineering College other than a hospital (a) Scientific and technical instruments apparatus, equipment (including c....

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....rnment Notification No. 10/97-CE, dated 1-3-97. As such, the only dispute is as regards the nature of the goods supplied to them. 4. We find that the Tribunal in the following cases has held that the transformers are scientific and technical instrument: (1) Andrew Yule & Co. Ltd. v. C.C.E., Chennai - 2004 (172) E.L.T. 212 (Tri-Chennai) (2) Danke Products v. C.C.E., Vadodara-II - 2005 (186) E.....