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2016 (12) TMI 28 - AT - Central ExciseEligibility of the respondent for exemption under N/N. 6/06-CE dated 1.3.2006 - goods supplied to Mega Power Projects - The respondent supplied dutiable goods classifiable under CETH 68071090. The imported goods are covered by Notification No.21/2002-Cus dated 1.3.2002 - Sl.No.400. The exemption under notification in respect of the goods supplied to Mega Power Projects is under classification heading 9801. Proceedings were initiated against the respondent to deny the exemption on the ground that the classification under notification does not cover the impugned goods supplied by the respondent. Held that: - There are various decisions of this Tribunal dealing with similar set of facts, wherein the exemption claimed were allowed to the assessee. Reference can be made to two of the recent decisions - Paramount Communication Ltd. Vs. CCE, Jaipur-I [2016 (7) TMI 863 - CESTAT NEW DELHI], and KEI Industries Limited Versus CCE, Jaipur-I [2016 (7) TMI 1221 - CESTAT, NEW DELHI]. Appeal rejected - decided against Revenue.
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