2003 (9) TMI 249

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....ident]. - These appeals are at the instance of the Revenue. The issue arising for consideration is whether the respondent M/s. H.M.T. Ltd. are entitled to the exemption from duty under Notification 10/97, dated 1-3-97 in respect of supply of lathe machines to IIT and Bhaba Atomic Research Centre. The original authority took the view that the respondent is not entitled to the exemption and, therefo....

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....tification are satisfied. The only dispute raised is that the lathe machine will not come within the description of goods as per the notification. The Commissioner (Appeals) took the view that lathe machine will be an equipment and therefore it would come within the description of the goods. It is contended before us that lathe machine which is an industrial machine cannot be equated to scientific....