2009 (2) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri R.S. Sarova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- Appellant is engaged in the manufacture of Induction Melting, Heating Furnace and Welder and parts thereof falling under Chapter 85 of the First Schedule to the Central Excise Tariff Act. During the period in question, the appellant cleared the goods by availing the exemption in terms of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... it was held that as long as the goods are cleared to various institutions and are used for research purposes, they fall in the category of scientific equipments, apparatus/instruments etc. In the case of M/s. Andrew Yule & Co. Ltd. [2004 (172) E.L.T. 212 (Tri.-Chennai)], by taking note of the earlier decisions, the Tribunal held as under: "7. Insofar as the demand of duty on transformers suppl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y of scientific equipments, apparatus, instruments, etc. The transformers in question, therefore, satisfied the conditions of the Notification. The benefit of exemption under the Notification was, therefore, clearly admissible to them." 3. In the case of M/s. Danke Products [2005 (186) E.L.T. 215 (Tri.-Mum.)], the benefit was again extended to transformers on the ground that goods were required....