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2023 (7) TMI 298 - AT - Central ExciseExemption to all good supplied against international competitive bidding under N/N. 6/2006-CE dated 1.3.2006 - denial on the ground that the goods cleared were classifiable under Central Excise Tariff Sub-heading Nos. 8413 & 8431 whereas the above mentioned Customs Notification exempted goods under Customs Sub-heading No. 9801 - HELD THAT:- In the case of SARITA STEELS & INDUSTRIES LTD. VERSUS COMMR. OF C. EX., VISAKHAPATNAM [2010 (7) TMI 568 - CESTAT, BANGALORE], it has been held that The Tribunal, in the case of AUTOMATIC ELECTRIC LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2004 (8) TMI 242 - CESTAT, MUMBAI], has held that the benefit of exemption under Notification 108/95-C.E. is available to a sub-contractor when M/s. BHEL is the main contractor of an approved project. The Appellant is eligible for the benefit of Notification No. 6/2006-CE dated 1.3.2006, as they have fulfilled all the conditions required to avail the said exemption. Accordingly, the demands made in the impugned order are not sustainable and the same is liable to be set aside - Appeal allowed.
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