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2016 (10) TMI 478 - AT - Central ExciseDemand of duty with interest - electric wires and cables - N/N.06/2006-CE dated 01.03.2006 - whether the product namely electric wires and cables classifiable under CETH 8544 4990, supplied under International Competitive Bidding to Megha Power Project is eligible for exemption from duty under Notification No. 06/2006-CE dated 01.03.2006 and whether condition of Notification No. 06/2006-CE has been fulfilled? - Held that: - all the items of machinery as well as all components or raw materials for manufacture of the machinery and their components, required for initial setting up of a unit etc. of specified Power Project (alongwith other plants/ projects) are classified in Chapter Heading 98.01 of Customs Tariff. Therefore, there cannot be any dispute on subject items, ‘Electric Wires & Cables’ as the facts stand are classifiable under Chapter Heading 98.01 of Customs Tariff - goods entitled to the benefit of exemption Notification No. 6/2006-CE dated 01.03.2006 - appeal allowed - decided in favor of appellant.
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