TMI Blog2014 (8) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... nd from which the power procurement had been tied up should be through tariff based competitive bidding and an officer not below the rank of Chief Engineer in Central Electricity Authority certifies that the goods are required for the ultra mega power project and the Chief Executive Officer in the Project gives an undertaking. In the present case, there is no dispute that the Chief Engineer in the Central Electricity Authority has given the required certification and the Chief Executive Officer has given the requisite undertaking. Certificates against which the supplies made, have not been produced before the adjudicating and appellate authorities for their consideration. Benefit of Notification 6/2006 would be available even for a sub-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. Are manufacturers of nozzles and fire fighting equipments falling under Chapter 83 and 84 of the Central Excise Tariff. They undertook supply of these goods to various contractors who were awarded contracts for setting up of Ultra Mega Power Projects. The appellant also claimed the benefit of duty exemption under Notification 6/2006-CE dated 01/03/2006 in respect of the goods supplied. The department sought to deny the exemption on the ground that the appellant, as a sub-contractor, had not been awarded the contract under ICB process and the goods which the appellant supplied did not qualify for Customs duty exemption under Notification 21/2002-Cus dated 01/03/2002. Inasmuch as the appellant did not satisfy the above conditions, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government of India in the Ministry of Power certifies that the power purchasing State has constituted a Regulatory Commission with full powers to fix tariffs and the power purchasing State undertakes, in principle, to privatise distribution in all cities, in that State, each of which has a population of more than one million, within a period to be fixed by the Ministry of Power and the power purchasing State has agreed to provide recourse to that State's share of Central Plan allocations and other devolutions towards discharge of any outstanding payment in respect of purchase of power, and in the case of imports made by a private sector project, the quantity, total value, description and specifications of the imported goods are ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2 As regards the contention that similar goods, when imported, are not eligible for customs duty exemption, the learned counsel submits that this contention of the Revenue is incorrect inasmuch as vide serial No. 400 of the table annexed to the Notification 21/2002, the goods supplied for mega power projects are exempt from duty subject to the condition prescribed therein. In the present case, as far as the appellant is concerned the various power projects to which they have supplied the goods have been duly certified by the Joint Secretary in the Ministry of Power as satisfying the conditions stipulated therein and, therefore, the impugned order is not sustainable in law. 3.3 Reliance is also placed on the decision of this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 nowhere stipulates that the supplier of the goods should participate in the tariff based competitive bidding. The only condition stipulated is that the ultra mega power projects for which the goods are supplied and from which the power procurement had been tied up should be through tariff based competitive bidding and an officer not below the rank of Chief Engineer in Central Electricity Authority certifies that the goods are required for the ultra mega power project and the Chief Executive Officer in the Project gives an undertaking. In the present case, there is no dispute that the Chief Engineer in the Central Electricity Authority has given the required certification and the Chief Executive Officer has given the requisite undertaking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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