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2013 (11) TMI 1361 - AT - Central ExciseExemption under Notification No.06/2006 – Conditions to be fulfilled - Whether the goods Gate and Gate Parts classifiable under Chapter 73 of the cleared to Mega Power Project against International Competitive Bidding are entitled to exemption from duty under Notification 06/2006 – Held that:- The goods are classifiable under Chapter 73 of the Tariff. Under Central Excise Tariff there is no Heading 98.01 and which exists in Customs Tariff only - the goods manufactured in India cannot be classified under 98.01 of the Central Excise Tariff, denial of the exemption on the ground of non-fulfilment of condition of Project Import Regulation is not sustainable particularly when condition No. 86 of the Notification No. 21/2002 is fulfilled by them – SARITA STEELS & INDUSTRIES LTD. Versus COMMR. OF C. EX., VISAKHAPATNAM [2010 (7) TMI 568 - CESTAT, BANGALORE] – the appellants are eligible for exemption under Notification 6/2006 – Decided in favour of Assessee.
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