TMI Blog2016 (10) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... for exemption from duty under Notification No. 06/2006-CE dated 01.03.2006 and whether condition of Notification No. 06/2006-CE has been fulfilled? - Held that: - all the items of machinery as well as all components or raw materials for manufacture of the machinery and their components, required for initial setting up of a unit etc. of specified Power Project (alongwith other plants/ projects) ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 51/2008(CE) dated 08.12.2008 passed by Commissioner, Central Excise, Jaipur-I wherein duty of Central Excise of ₹ 60,68,280/- alongwith interest has been confirmed. 3. The mater pertains to the issue as to whether the product namely electric wires and cables classifiable under CETH 8544 4990, supplied under International Competitive Bidding to Megha Power Project is eligible for exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been fulfilled. Commissioner, Central Excise in the impugned order inter alia says that subject goods are not classifiable under Chapter Heading 9801 of Customs Tariff and required certificate has not been issued by CMD of NTPC. 7.1. The facts are that the appellant has supplied the goods against International Competitive Bidding (reference to Sr. No. 91 of Notification No. 6/2006-CE (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter Heading 98.01 of Customs Tariff. Therefore, there cannot be any dispute on subject items, Electric Wires Cables as the facts stand are classifiable under Chapter Heading 98.01 of Customs Tariff and as per the discussion made above would be entitled to the benefit of exemption Notification No. 6/2006-CE dated 01.03.2006. 8. In the light of obsrvations made above, impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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