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2023 (11) TMI 1025 - CESTAT KOLKATAProject Import - Mega Power Project - international competitive bidding - exemption under notification 6/2006 dated 01.03.2006 - HELD THAT:- The Respondent supplied components/parts/accessories to the Coal Handling plant for Barh Super Thermal Power Project. The Respondent vide their letter dated 27.11.2010 submitted a certificate issued by the Joint Secretary, Ministry of Power, to the effect that the project was a mega power project. The Project Authority Certificate dated 05.02.2007 categorically states that supply of goods under the contract to be made to the power project in India were under the procedure of international competitive bidding. The name of the Respondent was included as sub-contractor in the contract document of M/s DVC, who were responsible for completion of the mega power project. The Respondent has satisfied all the conditions required to avail the exemption as provided under Notification 6/2006 dated 01.03.2006 - the allegation of the department that the Respondent would be eligible for the exemption under Notification 6/2006 dated 01.03.2006, only if they are registered under Project Import Regulations 1986. Registration under Project Import is required only when they import the goods. In this case the Respondent has supplied goods manufactured by them domestically, for which exemption is specifically provided under notification 6/2006 dated 01.03.2006. Since, the Respondent has satisfied all the conditions required to avail the exemption under notification 6/2006 dated 01.03.2006, it is found that no infirmity in the order-in-original passed by the adjudicating authority, dropping the proceedings. Appeal filed by Revenue dismissed.
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