Customs, Excise and Gold Tribunal - Tamil Nadu
P.L. Haulwel Trailers vs Commissioner Of Central Excise, ... on 28 January, 2002
Equivalent citations: 2002(82)ECC138, 2002(142)ELT204(TRI-CHENNAI)
ORDER S.L. Peeran, Member (J)
1. For the purpose of hearing this appeal the appellant is required to pre-deposit Rs. 39,000/-. Ld. Counsel submits that they have already deposited 8% of the value of the goods valued Rs. 2,60,000/-under Rule 57CC. Only the balance amount is required to be paid. He submits that the Assistant Commissioner has dropped the proceedings by accepting the certificate issued by Department of Atomic Energy certifying that the 12T trailer is required to carry the scientific equipment namely missiles in terms of SI. No. 3 of Notification No. 10/97, dated 1-3-97. He submits that the Commissioner (Appeals) have allowed the departmental appeal on the ground that the item cannot be considered as a scientific and technical instrument. It is his contention that the goods which are required to be accessories on this trailer, a scientific one and therefore it is an accessory and spare parts of scientific instrument and hence it is covered by the description of the goods under Column III.
2. Ld. DR submits that the item cannot be considered as an apparatus for scientific instrument. We have carefully considered the submission. The issue lies in a .short compass. Therefore while granting waiver on pre-deposit we take up the appeal itself for disposal.
3. The Assistant Commissioner while dropping the proceedings clearly noted that the certificate issued by the Deputy Secretary to the Govt. of India (Department of Atomic Energy), the goods viz. 12T Payload single axle skeleton flat bed semi trailer in respect of which the C.E. exemption is claimed under this notification in required for research purpose only. I lo has noted that all other conditions of the notification are fulfilled by the assessee and therefore the goods are entitled to the benefit of the said notification. The Revenue filed an appeal before the Commissioner (Appeals) who has given a finding that the item is a vehicle motor falling outside the scope of notification.
4. We have carefully considered the submission and notice that the description under col. III of the notification reads as follows :
"(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, micro-films, microfiches (d) prototype."
5. Any apparatus or equipment or accessories and spare parts of scientific and technical instruments are also covered in the notification. So long as the apparatus and equipment required for using along with the scientific and technical instruments the benefit cannot be denied. There is a clear certificate issued by Deputy Secretary to the Govt. 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 and therefore there is merit in the appellant's plea and hence the impugned order is set aside and the appeal allowed with consequential relief, if any.