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2017 (7) TMI 933 - AT - Central ExciseBenefit of N/N. 6/2006-CE dated 01/03/2006 - manufacture of Hydel gates and parts thereof - The benefit under the said notification was claimed by the appellant on the ground that the goods were cleared to NTPC under International Competitive Bidding - Held that: - condition No. 86 (b) (entry No.400) is required to be fulfilled in case of import of goods by the Central Public Sector Undertaking. The said condition does not have been any application with regard to manufacture of excisable goods within the factory. Thus, reliance placed by the learned Commissioner (Appeals) on the said condition in order to deny the benefit of exemption is not correct and proper. As regards non-registration under the project import regulation, the Department had not proposed for the said aspect in the show cause notice - the Tribunal in the case of appellant itself [2013 (11) TMI 1361 - CESTAT NEW DELHI] has also held that project import registration is not required for obtaining duty exemption contained in notification dated 01/03/2006. Appeal allowed - decided in favor of appellant.
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