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2013 (10) TMI 1245 - AT - Central ExciseSupply of transformers for setting up a mega power project at Tamnar (Raigarh). - Entitlement for Duty free Exemption under Notification No. 6/2006 - Revenue was of the view that the Project Authority Certificate has been issued under clause 8.2 (g) of Chapter 8 of the Foreign Trade Policy and not under clause 8.2 (f) of the Chapter/Policy – Held that:- Whatever has been stated at serial No.1 of the certificate is not relevant for granting the benefit of Exemption Notification and is relevant only for the purpose of Foreign Trade Policy - Chapter 8 of the Foreign Trade Policy deals with deemed export - Clause 8.2 lists out the categories of supply which will be considered as deemed export for the purpose of Foreign Trade Policy. A bare reading of the clause (f) would indicate that supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits import of such goods at zero percent duty, is given the benefit of deemed export - clause (g) states that the supply of goods to power projects and refineries even if not covered by clause (f) above will get the deemed export benefit - clause (e) or clause (g) is relevant for granting the deemed export benefit and has no relevance whatsoever for granting exemption under Notification 6/2006-CE - the benefit of the Exemption Notification has been correctly availed - demand of duty set aside - Since the demand of duty had set aside, the interest and penalties on all the notices do not survive – Decided in favour of Assessee.
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