TMI Blog2016 (9) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption in terms of Notification No. 6/2006-CE is for goods falling under any chapter of the First Schedule to the Central Excise Tariff Act, 1985 provided the said goods are supplied against international competitive bidding. The notification has condition No. 19 which is to be satisfied by the appellant. The said condition stipulates that the goods should be exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 and the additional duty leviable under Section 3 of the said Act when imported into India. Exemption to custom duty has been provided vide Sl. No. 400 of Notification No. 21/2002-Cus. However, in the said notification, the classification of the product is given under CTH 980 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly for extending benefit. 4. We have heard both the sides and examined the appeal records. 5. We find that in the same set of facts came up for decision before this Tribunal in earlier cases. In Sarita Steels and Industries Ltd. vs. CCE vide Final Orders Nos. 1076-1081/2010 dated 15.07.2010 the Tribunal held that when the fact that supplies are made to mega power projects and all the conditions have been fulfilled the goods which are required for execution of mega power project are categorically exempted by the said customs notification. So in Om Metals SPML JV Unit 2 vs. CCE ST, Jaipur - 2013 (298) ELT 79 (Tri. Del.) the Tribunal held that there is no heading 9801 in Central Excise Tariff which is only in Customs Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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