TaxTMI 
TaxTMI 
2024 (7) TMI 1586
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....erospace Laboratories, Bangalore and M/s.Hindustan Aeronautics Ltd., Bangalore without payment of Excise duty by claiming the exemption under Notification No.10/1997-CE dated. 01.03.1997. It appeared to the Department that the appellant is not eligible for the exemption as per the above notification, for the reason that the goods manufactured and cleared by them does not fall under the goods specified for exemption under the said notification. Hence show cause notice dt. 04.06.2013 was issued for the period May 2012 to February 2013 proposing to demand duty, interest and for imposing penalties. After due process of law, the original authority confirmed the entire demand along with interest and imposed penalty. Aggrieved by such order, the a....
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....ch 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. Research institutions other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories and spare parts of goods specified in (a) above and consumables; (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches. (d) Prototypes with the condition that (1) The institu....
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.... equipment (including computers) and accessories, parts and consumables, supplied to specified institutions, subject to certification issued by the Head of the Research Institution that the said goods are essential for research purposes and will be used for the stated purpose only, and will not be transferred or sold by the institution for a period of 5 years from the date of installation and such institutions are registered with the Department of Scientific and Industrial Research (DSIR). Representations have been received seeking clarification as to whether the engineering goods such as switchboards, switchgears, electrical motors, automation products etc. are covered within the scope of the said notification. It is clarified that the sco....
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....rs (P) Ltd. Vs CCE Coimbatore - 2010 (260) ELT 439 (Tri.-Mad.) held that very narrow interpretation cannot be considered placed on the expression of the word "equipment" to deny the exemption. The Tribunal held that the plea put forward alleging that the goods do not fall under expression 'equipment' considered was analysed and goods in the nature of "Auto print 1520 mini offset printing machine' cleared by the assessee to the Regional Engineering College, Warrangal, was held to be eligible for exemption. It is prayed that the appeal may be allowed. 3. Ld. A.R Shri Anoop Singh appeared and argued for the Department. The findings in the impugned order was reiterated. 4. Heard both sides. 5. The issue that arises for consideration is....