2008 (2) TMI 393

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....epresentative, for the Appellant. 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-conditio....

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....s 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 ....

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....on. On the contrary, it is on record, by way of certificate that the buyers are registered with the Department of Scientific and Industrial Research for the purpose of availing Central Excise exemption in terms of Government 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 cas....