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2016 (12) TMI 28 - CESTAT NEW DELHI

2016 (12) TMI 28 - CESTAT NEW DELHI - 2017 (347) E.L.T. 297 (Tri. - Del.) - Eligibility of the respondent for exemption under N/N. 6/06-CE dated 1.3.2006 - goods supplied to Mega Power Projects - The respondent supplied dutiable goods classifiable under CETH 68071090. The imported goods are covered by Notification No.21/2002-Cus dated 1.3.2002 - Sl.No.400. The exemption under notification in respect of the goods supplied to Mega Power Projects is under classification heading 9801. Proceedings we .....

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ted Versus CCE, Jaipur-I [2016 (7) TMI 1221 - CESTAT, NEW DELHI]. - Appeal rejected - decided against Revenue. - Excise Appeal No.58915/2013-EX(DB) - Final Order No.54619/2016 - Dated:- 28-10-2016 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri G.R. Singh, DR for the appellant/Department. Shri P.K. Mittal, Advocate for the respondent. Per B. Ravichandran: The appeal by the Revenue is against order dated 3.4.2013 of Commissioner of Central Excise(Appeals .....

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stoms duty when imported into India. The respondent supplied dutiable goods classifiable under CETH 68071090. The imported goods are covered by Notification No.21/2002-Cus dated 1.3.2002 - Sl.No.400. The exemption under notification in respect of the goods supplied to Mega Power Projects is under classification heading 9801. Proceedings were initiated against the respondent to deny the exemption on the ground that the classification under notification does not cover the impugned goods supplied b .....

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viable under Customs Tariff Act when imported into India will not attract any duty in terms of Entry No.400 of Customs Notification No.21/2002-Cus dated 1.3.2002 i.e. goods required for setting up mega power project are exempted from payment of duty subject to the conditions mentioned at Sl.No.86. Hence all the goods used for setting up Mega Power Project are classifiable under heading 98.01 of Customs Tariff are exempted. In the instant M/s. Adani Power Maharashtra Ltd., Tiroda instead of impor .....

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.2010 the appellant was awarded (Name of appellant appearing at Sr.No.15-16 to Annexure-I to said amendment as sub-vender) the contract for supply of said items. Hence I do not find any force in the said allegation and accordingly, hold the same to be unsustainable. 5.3 Also I find that the said Mega Power project is a power plant of a capacity of 2640MV(660x4) located at Tiroda, Maharashtra and therefore the contention of the Adjudicating Authority that goods are supplied to a project which is .....

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