Case Law Details
Cable Corporation of India Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)
In the case of Cable Corporation of India Ltd. vs. Commissioner of Central Excise, as adjudicated by CESTAT Mumbai, the main issue was the denial of exemption under notification no. 10/1997-CE for certain cables supplied between September 2010 and August 2011 to various institutions, despite the supplies having been made against certification as prescribed in the notification. Here is a summary of the case:
Background: Cable Corporation of India Ltd. is a manufacturer of electric wires and cables, and they had supplied cables to institutions such as the Space Liquid Propulsion Systems Centre of the Indian Space Research Organisation, Tata Institute of Fundamental Research, and the Indian Institute of Technology, Mumbai.
Exemption Claim: The appellant claimed exemption from excise duty under notification no. 10/1997-CE, which provides an exemption for “scientific or technical instruments,” “apparatus,” “accessories,” or “parts or consumables” for the institutions mentioned.
Denial of Exemption: The denial of the exemption was based on the finding that the cables supplied by the appellant did not fall into the category of “scientific or technical instruments,” “apparatus,” “accessories,” or “parts or consumables” eligible for the exemption.
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