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2016 (10) TMI 1209 - AT - Central ExciseBenefit of N/N. 6/2002-CE - supply of plastic power cables and stainless steel wire to Thermal Power project - denial on the ground that the goods cleared by them do not fall under Customs Tariff Heading 9801 - Held that:- The Tribunal in Paramount Communication Ltd. [2016 (7) TMI 863 - CESTAT NEW DELHI] held that exemption cannot be denied as the goods manufactured by the appellant cannot be classified under Customs Tariff Heading 9801. Apparently, the condition of Project Import required cannot be literally imposed on Indian manufacturer for exemption under N/N. 6/2002-CE. Benefit of notification cannot be denied - appeal allowed - decided in favor of appellant.
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