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2013 (3) TMI 530 - AT - CustomsMega Power Project - Exemption under Notification no. 21/2002 - Project Import - Import of ‘gas turbine components’ and ‘generator transformers’ - high seas sale - Appellant sought provisional assessment of the goods on the basis of a provisional Mega Power Project Status Certificate, issued by the Ministry of Power, Govt. of India. Later they also informed the Deputy Commissioner of Customs that the words “expansion project” in of the said certificate were subsequently deleted by the Ministry. A copy of the amendment was also produced by appellant. Appellant had submitted an application to the Deputy Commissioner of Customs for registration of an EPC Contract with its amendments under the Project Import Regulations, 1986 for the purpose of availing the aforesaid exemption for the goods and produced various documents to the department. Held that :- The question whether appellant acquired title to the goods said to have been sold to them at the high seas is remanded for fresh consideration. They should be given a reasonable opportunity of being personally heard. The 2400 MW Power Project can be considered to be setting up of new power plant by SPL and cannot be considered to be an “expansion project”, in the hands of appellant, with reference to 220 MW power plant. The goods covered by Bill of Entry filed by appellant cannot be classified under CTH 9801 and consequently the benefit of project import and exemption under Notification No 21/2002-Cus., read with Notification No. 65/2011-Cus., are not admissible to appellant. The goods covered under the aforesaid two Bills of Entry filed by SPL are liable to be assessed to duty under the respective Headings and, upon such assessment, SPL will be liable to pay the duty and clear the goods in accordance with law. The appeals are disposed of in the above terms.
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