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TMI Blog2016 (11) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal against denial of the benefit of Notification No. 6/2002-CE dt.1.3.2002 for import of steam turbine and/or electricity generator imported by them under Project Imports (heading 98.01). The two issue which arose in the instant dispute are- (i) If while availing the concessional rate of duty under Notification No. 21/2002-Cus. dt.1.3.2002, the appellants could simultaneously availed the benefit of Notification No. 6/2002-CE dt. 1.3.2002 for the purpose of CVD. (ii) Whether the benefit of Notification No. 6/2002-CE dt. 1.3.2002, Sr. No. 237, List 9 Sr. No. 16 is available to the appellants. The benefit has been denied by lower authorities. While in the case of M/s. Rithwik Energy System Ltd. and M/s. Clari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Duty as well as the Additional Duty of Customs. Just like the present case Notification No. 6/2000-CE dt.1.3.2000, the notification No. 46/2011-Cus. dt. 1.6.2011, prescribes a different rate of CVD. Since the aforesaid Board Circular permits simultaneous availment of Notification No. 12/2012-Cus. dt. 17.3.2012 and Notification No. 46/2011-Cus. dt. 1.6.2011. The benefit of notification No. 21/2002-Cus. dt. 1.3.2002 and Notification No. 6/2000-CE dt. 1.3.2000 can be availed simultaneously. 2.3. Ld. Counsel further argued that the decision in the case of Triveni Engineering & Industries Ltd. Vs. Commr. Of C. Ex., Bangalore 2004 (172) E.L.T. 353 (Tri.-Bang.) has been given in the context of domestic manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ascertaining the CVD applicable on the goods. However, the Order-in-Appeal specifically rejects the appeal filed by the appellant. It does not grant partial relief therefore it cannot be said that the Commissioner (Appeals) has allowed the benefit of Notification No. 6/2002-CE dt. 1.3.2002. 4.2. In view of above, we find that both the issues referred to in para 1 of this order are relevant for the purpose of determining the rate of CVD applicable to these goods. The Tribunal in the case of Triveni Engineering & Industries Ltd. (supra) has examined this issue and has observed as follows: "5. We have carefully considered the submission made by both the sides. We find that the issue involved in this appeal is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sor to the present notification, exemption was allowed only to the boilers where agricultural municipal and other wastes were used for converting the same in the boiler into heat energy. It is seen that all the decisions relied upon by the appellants are for exemption to boiler. The agricultural, industrial, municipal wastes etc., as given in the Notification is not used in the turbine for conversion of the steam into energy. The conversion of this waste into energy is only in the boiler. Energy can be converted from one form to another form. Therefore the heat energy is converted into mechanical energy, mechanical energy into electrical energy but the exemption is only for waste conversion devices producing energy from the waste material. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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