Exemption benefit based on exemption certificate available to parts of helicopters

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...