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CCE & ST, Raipur Versus M/s. M.P. Tar Products

2016 (12) TMI 28 - CESTAT NEW DELHI

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 were initiated against the respondent to deny the exemption on the ground that .....

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al 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)-II, Jaipur. The issue involved in the present appeal is the eligibility of .....

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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 by the respondent. On appeal, the Commissioner (Appeals) vide his order held .....

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y 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 importing the said items have procured the same indigenously under Project Author .....

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