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2016 (9) TMI 1126 - CESTAT NEW DELHI

2016 (9) TMI 1126 - CESTAT NEW DELHI - 2016 (342) E.L.T. 264 (Tri. - Del.) - Exemption 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 ma .....

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ation 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, .....

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anufacture of electric wires and cables liable to Central Excise duty. They were supplying the said dutiable items under international competitive bidding to various thermal power plants without payment of duty availing exemption under Notification No. 6/2006 dated 01.03.2006 read with Notification No. 21/2002-Cus. dated 01.03.2002. The exemption availed by the appellant was sought to be denied by the Revenue on the ground that the classification against Sl. No. 400 in Notification No. 21/2002-C .....

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st 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 provid .....

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infact made supplies only to mega power project supported by proper certificates issued by competent authority. All the Conditions of Sl. No. 400 of customs notification has been fulfilled. The classification given under custom notification is not for a particular item by description but refers to project imports. In other words, the import item is identified by its usage rather than by its nature. Ld. Counsel relied on the decision of this Tribunal in Paramount Communication Ltd. vs. CCE, Jaip .....

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ption cannot be extended to the said goods. He further submitted that the exemption notification should be construed strictly 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 an .....

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