Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1126 - AT - Central ExciseExemption Notification No. 6/2006 dated 01.03.2006 read with Notification No. 21/2002-Cus. dated 01.03.2002 - availment of benefit - supply of electric wires and cables under international competitive bidding to various thermal power plants without payment of duty - exemption denied on the ground that classification against Sl. No. 400 in Notification No. 21/2002-Cus. is indicated as 9801 whereas the wires and cables manufactured and cleared by the appellants are classifiable under CETH 8544. Held that:- in view of the various decisions of Tribunal in the case of Sarita Steels and Industries Ltd. vs. CCE [2010 (7) TMI 568 - CESTAT, BANGALORE], in the case of Om Metals SPML JV Unit 2 vs. CCE &ST, Jaipur [2013 (11) TMI 1361 - CESTAT NEW DELHI] and in the case of Paramount Communications Limited [2016 (7) TMI 863 - CESTAT NEW DELHI] wherein it was held that the denial of exemption on the ground of classification shown under Customs Notification is 9801 is not sustainable, it is clear that the denial of the exemption to the appellant is not legally sustainable. Admittedly, the condition stipulated for exemption under Notification No. 6/2006-CE has been fulfilled by the appellant except for the classification in column-2 of Entry No. 400 in Customs Notification No. 21/2002-Cus. As clearly noted, the classification 9801 is not available in Central Excise Tariff and the same relates to project import, as such the denial of exemption on this grounds is legally not sustainable. - Decided in favour of appellant
|