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2016 (7) TMI 863 - AT - Central ExciseClaim of exemption from duty - supply of instrumental cables to Mega Thermal Power plant - otification No. 6/2006 CE dated 1.3.2006. - Held that:- We find that goods in question are classifiable under Chapter 85 of the Tariff. Under Central Excise Tariff there is no Heading 98.01 which exists in Customs Tariff only. Since the goods manufactured in India can not be classified under 98.01 of the Central Excise Tariff, denial of the exemption on the ground of non-fulfillment of condition of Project Import Regulation is not sustainable particularly when condition No. 86 of the Notification No. 21/2002, dated 1-3-2002 is fulfilled by them. Appellants are eligible for exemption under Notification 6/2006, dated 1-3-2006 - Decided in favor of assessee.
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