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M/s. Paramount Communication Ltd. Versus Commissioner of Central Excise Jaipur

2016 (7) TMI 863 - CESTAT NEW DELHI

Claim of exemption from duty - supply of instrumental cables to Mega Thermal Power plant - otification No. 6/2006 CE dated 1.3.2006. - Held that:- We find that goods in question are classifiable under Chapter 85 of the Tariff. Under Central Excise Tariff there is no Heading 98.01 which exists in Customs Tariff only. Since the goods manufactured in India can not be classified under 98.01 of the Central Excise Tariff, denial of the exemption on the ground of non-fulfillment of condition of Project .....

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DR for the Respondent ORDER The appellant is engaged in the manufacture of insulated wire and cables falling under Chapter heading 85.44 of the Central excise Tariff. They supplied instrumental cables to Mega Thermal Power plant being set up by M/s. NTPC and M/s. Jindal Power Ltd. and claimed the benefit of exemption Notification No. 6/2006 CE dated 1.3.2006. The benefit claimed was disallowed by the original adjudicating authority vide its order dated 13.5.2008 /22.5.2008 which has been challen .....

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n 3 of the said Customs Tariff Act when imported into India. Further S. No. 400 of Notification No. 21/2002-Cus., dated 1-3-2002 exempts the following from the entire duties of customs Goods required for setting up of any Mega Power Project specified in List 42 if such Mega Power Project is - (a) An inter-State thermal power plant of a capacity of 1000 MW or more, or (b) An inter-State hydel power plant of capacity of 500 MW or more, as certified by an officer not below the rank of a Joint Secre .....

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confirmed by the Commissioner vide impugned order. Appellants have challenged this order in the present appeal. 4. Even though the appellants produced certificate issued by the Joint Secretary to the Government of India, Ministry of Power as required under condition No. 86 of the Customs Notification No. 21/2002, the Commissioner took a view that the benefit of the notification cannot be given since the benefit was availed only on those goods which are classifiable under heading 98.01 of the Cu .....

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an interpretation of the exemption notification would create the impossible condition to be fulfilled for extending the benefit. They further argued that condition No. 19 of the Notification No. 6/2006 CE was that if similar goods are exempted when imported, the benefit will be available. 5. Heard Ms. Rinky Arora, learned advocate appearing for the appellant and Shri Yogesh Agarwal, learned DR appearing for the Revenue and perused the records. 6. We find that the issue involved in the present a .....

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(6) 91 Any Chapter All goods supplied against International Competitive Bidding Nil Nil 19 Under this notification goods supplied against International Competitive Bidding are exempted subject to Condition No. 19 of the Notification. Condition No. 19 reads as under :- 19. If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported i .....

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as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power. Nil Nil 86 The exemption against S. No. 400 is subject to Condition 86 which reads as under :- (a) If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that - (i) The power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs; (ii) The power purchasing State undertakes, in princ .....

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and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and (c) In the case of imports by a Private Sector Project, the quantity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project. 8. The appellants submitted the certificates issued by the Joint Secretary, Government of India, Ministry of Power and these certificates were examined by the .....

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