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M/s Rallison Electricals Pvt. Ltd. Versus CCE, Jaipur-I

2016 (10) TMI 478 - CESTAT NEW DELHI

Demand of duty with interest - electric wires and cables - N/N.06/2006-CE dated 01.03.2006 - whether the product namely electric wires and cables classifiable under CETH 8544 4990, supplied under International Competitive Bidding to Megha Power Proje .....

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r manufacture of the machinery and their components, required for initial setting up of a unit etc. of specified Power Project (alongwith other plants/ projects) are classified in Chapter Heading 98.01 of Customs Tariff. Therefore, there cannot be an .....

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d in favor of appellant. - Excise Appeal No. 548 of 2009 - Final Order No. 53298/2016 - Dated:- 31-8-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) Sh. Naveen Mullick, Advocate for the for the appellant S .....

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e, 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 I .....

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the benefit of this Notification. 4. The appellant has been represented by ld. Advocate, Sh. Naveen Mullick who inter alia submitted that condition of Notification No. 06/2006-CE have been fulfilled and they are entitled to benefit of this notificat .....

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s the denial of duty of Central Excise saying that conditions of Notification No. 06/2006 -CE (supra) have not been fulfilled. Commissioner, Central Excise in the impugned order inter alia says that subject goods are not classifiable under Chapter He .....

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upra) for setting up a Mega Power project of a capacity of 1000 MW or more (refer Sr. No. 400 of Notification No. 21/2002-Cus. dated 01.03.2002) and certified so through a Project Authority Certificate (PAC) dated 09.09.2005 by the Additional General .....

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