2003 for 100 EOU,
STPI, EHTP
iii) Notification No.10/97-CE dated 01/03/1997 for goods
supplies Research Institution, like Raman Research ... development, specified undertakings and the same are
exempted under 64/95-CE, 10/97-CE & 70/92-CE. However, on
perusal of the said
during which exempted goods were cleared under Notification No. 10/97-CE dated 1/3/1997 on which the 10% demand was raised
clear subject goods to Public Funded Research Institutions, CEN 10/97-CE Dated : 1.3.97 provides nil rate of duty. Therefore, there is no undue advantage
Hussan Lal Puri, Mohali vs Assessee on 19 August, 2011
IN THE INCOME TAX APPELLATE
full rate can be demanded under Notification No.97/91-CE dated 07/10/1991.
5(b) Prior to 1982, the FTZ Scheme formulated ... appellants in accordance with the Notification No. 97/91-CE dated 07/10/1991 and Notification No.101/93-CE dated 27/12/1993
appeared that the
appellant had claimed benefit of Notification No.10/97-CE dated
1.3.1997 in respect of clearance of one unit of Test Equipment ... that the
GSM band is exempt in terms of Notification No. 10/97-CE dated
1.3.1997.
4. Accordingly, on 14.9.2011, the appellant supplied GSM band
date
SCN No. and date 1. SCN No. 574/CE/97/89/ELR/10/INV dated 11.05.2011
2. SCN No. 574/CE/159/2010INV dated ... 50834/2020 & Ors.
(ii) SCN F. No. 574/CE/97/89-ELT/10/Inv. dated 11.05.2011 was issued
proposing confiscation of alleged excess stock
Industrial Use) under Chapter sub heading No.2710.90 and duty rate @ 10% Adv. which is not correct in as much as the tariff rate ... heading No.2710.90 and duty rate 10% Adv. under Notification No.4/97-CE dated 1.3.97. The benefit of this notification can be given
valued at Rs 97,10,315 without payment of duty leviable under Section 3 of the CE Act, 1944, during the period from ... CE Rules, 1944. Appellants were, therefore, issued with show cause notice bearing C. No. VIII/10/97 HPU CUS dated 23.6.1997 and on consideration
CE dated 4/5/1963 as amended by Notification No. 48/97-CE dated 2/9/97.
10. As the petitioner failed ... present petition to challenge the validity of the Notification No. 48/97-CE dated 2/9/97, as well as the action initiated
