TaxTMI 
TaxTMI 
2003 (11) TMI 163
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....nd control panel from National Physical Laboratory (NPL) along with certificates issued by the Director, National Physical Laboratory in terms of Notification No. 10/97-C.E. certifying that the goods were required for research purposes; that Notification No. 10/97-C.E. exempts scientific and technical instruments, apparatus, equipments and accessories and spare parts thereof if these are supplied to the non-commercial research institutions subject to the conditions that an officer, not below the rank of the Deputy Secretary to the Government of India, certifies that the institution is not engaged in any commercial activity and the goods are required for research purposes only and the goods are covered by a Pass-book issued by the Depa....
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....ntific equipment, was entitled for the benefit of Notification No. 10/97-C.E.; that the Tribunal, while extending the benefit of notification, has held "any apparatus or equipments or accessories and spare parts of scientific and technical instruments are also covered in the notification. So long as the apparatus and equipments required for using along with the scientific and technical instruments the benefit cannot be denied. There is a clear certificate issued by the Deputy Secretary to the Government of India (Department of Atomic Energy) to the effect that this item is being used as an apparatus for carrying scientific equipment. This satisfies the term of the notification." The learned Advocate, finally, submitted that once the purchas....
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....ent. We find substance in the submissions of the learned SDR that D.G. set and control panel cannot be termed as accessory of any scientific and technical instruments as these are installed for providing power back-up in case of electricity failure. The learned Advocate for the appellants has referred to the decision of the Supreme Court in the case of Mehra Brothers v. Joint Commercial Officer, 1991 (51) E.L.T. 173 (S.C.) wherein the Supreme Court has laid down the test to determine whether an article is an accessory or not. According to the Apex Court "the correct test would be whether an article or articles, in question, would be adjunct or accompaniment or an addition for the convenient use of another part of the main article or adds to....