TMI Blog2014 (8) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... available was that the goods if imported into India are fully exempt from Customs duty. There is no dispute that the goods, if imported into India, would be exempt from Customs duty in terms of Sl. No. 400 of the Notification No. 21/2002-CUS readwith condition No. 86, as in terms of this condition, the appellant have produced the required certificates from Joint Secretary to the Government of India. When exemption is available to the appellant in terms of two Sl. Nos. 91 as well as 91B Notification No. 6/2006-CE and 336 as well as 338 of the table to Notification No. 12/2012-CE and the appellant satisfy the conditions of the Notification No. 6/2006-CE/(Sl. No. 91) and Notification No. 12/2012-CE (Sl. No. 336), the exemption in terms of this Sl. No. cannot be denied, as exemption under this Sl. No. is available to any good supplied by a manufacturer in India against international competitive bidding. Therefore, the impugned order denying the exemption in respect of the three projects, mentioned above, is not sustainable. Even if the General Fabrication Structures, Auto welded Beams and Boxes cleared by the appellant are meant to be used as Supporting Structure for some machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods if imported into India, are exempt from Customs duty. Notification No. 21/2002-CUS (Sl. No. 400) exempted the goods required for setting up of any mega power project so certified by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power, that the thermal power plant is of capacity of 700 mega watt or more, if located in the State of Jammu Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland or Tripura or is a thermal power plant capacity of 1,000 mega watt or more, if located in other States and an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power has given a certificate that the power purchasing States have constituted the regulatory commission to fix tariff and carry out distribution reforms as laid down by the Ministry of Power. 1.2 Sl. No. 91B of the Exemption Notification No. 6/2006-CE fully exempted from Central Excise duty, all the items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, power cables used within power generation plant, auxiliary equipment including those require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-CE on the ground that since in these projects, the requisite quantum of power has been tied up or the projects has been awarded through tariff based competitive biding, it is Sl. No. 91B which will be applicable and not 91, as for such projects there is no requirement of procurement of equipment against international competitive biding and the appellant do not satisfy the conditions No. 28 prescribed for Sl. No. 91B. He has also observed that the goods supplied against international competitive biding are deemed export in terms of the foreign trade policy and such deemed export are not eligible for Customs duty exemption under Notification No. 21/2002-CUS (Sl. No. 400). With regard to goods supplied to Prayagraj Super Thermal Mega Power Project, the Commissioner while holding that while the conditions prescribed condition No. 28 pertaining to Sl. No. 91B of the table, are satisfied, the goods supplied - General Fabrication Structures, Auto welded Beams and Boxes are not the goods covered under the exemption notification, as the same are in the nature of supporting structures and not the parts and components of any item of machinery, instrument, apparatus, appliances, control ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to any goods supplied against international competitive biding without any restriction regarding the description of the goods or Chapter under which they fall, that in view of this, the impugned order denying the duty exemption under Notification No. 6/2006-CE in respect of the goods supplied by the appellant to Kawai Thermal Power Project, Sagardighi Thermal Power Project and Shree Singaji Thermal Power Project, is not correct, that as regards supply of General Fabrication Structures, Auto welded Beams and Boxes to Prayagraj Super Thermal Mega Power Project, since this is a mega power project awarded to a developer through tariff based competitive biding, the exemption had been claimed in terms of Sl. No. 91B of the table to Notification No. 6/2006-CE readwith condition No. 28 and subsequently under Sl. No. 338 of the table to the Notification No. 12/2012-CE readwith condition No. 43, that in respect of these goods, the Commissioner has denied the exemption on the ground that the goods are not covered by the description of the goods, as mentioned against Sl. No. 91B, as the same are not machinery, instrument, appliances, apparatus, control gear, transmission equipment power cabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been satisfied. We are of the view that when exemption is available to the appellant in terms of two Sl. Nos. 91 as well as 91B Notification No. 6/2006-CE and 336 as well as 338 of the table to Notification No. 12/2012-CE and the appellant satisfy the conditions of the Notification No. 6/2006-CE/(Sl. No. 91) and Notification No. 12/2012-CE (Sl. No. 336), the exemption in terms of this Sl. No. cannot be denied, as exemption under this Sl. No. is available to any good supplied by a manufacturer in India against international competitive bidding. Therefore, the impugned order denying the exemption in respect of the three projects, mentioned above, is not sustainable. 7. As regards, the goods supplied to Prayagraj Super Thermal Mega Power Project, there is no dispute that the project is a mega power project awarded to a developer through tariff based competitive bidding and the appellant have claimed exemption in terms of Sl. No. 91B of Notification No. 6/2006-CE and Sl. No. 338 of Notification No. 12/2012-CE. The Commissioner has given finding that the requisite conditions for this exemption are satisfied in as much as a certificate by an officer not below in the rank of Chief Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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