Case Law Details
Taneja Aerospace and Aviation Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai)
CESTAT Chennai held that Armour Panels and Stretcher Assembly which are parts of helicopters are eligible for exemption based on exemption certificate issued in terms of Notification No. 63/1995-CE dated 16.03.1995.
Facts-
The appellant has cleared the goods viz., Armour Panels and Stretcher Assembly which are parts of helicopters without payment of duty to M/s. Hindustan Aeronautics Ltd. [HAL] based on the exemption certificates issued in terms of Notification No. 63/1995-CE dated 16.03.1995. Such clearances were made during the period from 19.03.2009 to 29.12.2011 under invoices, which were duly reflected in their ER-1 returns.
As the duty exemption under Notification No. 63/1995-CE dated 16.03.1995 is available only for the goods manufactured by HAL and other specified units and not for suppliers to HAL, a Show Cause Notice came to be issued for wrong availment of the exemption Notification benefit invoking extended period. After due process of adjudication, confirming the demand, interest and imposition of penalty vide Order-in-Original No. 4/2014 (CE) dated 25.03.2014 issued by the Commissioner of Central Excise, Chennai, the appellant came in appeal before this forum.
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