TMI Blog2016 (12) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... Such fact is not in dispute. The second condition is that projects should be of 440 MW. That is also not disputed. The last condition is that the requirement of the goods as well as the capacity is to be certified by a specified officer of Govt. of India which is also not disputed. Appellant says that the goods imported was within the knowledge of the nuclear project authority. They were the essential party to the import since their name appears in the Bills of Entry also. He demonstrates that the goods were imported on account of the nuclear project. The sum and substance of the requirement of the notification is that the goods is subjected to exemption but not the person who imported. Therefore, without any doubt as to the import of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 mentioned therein is imported by the constituent unit of the Department of Atomic Energy or Central Public Sector Undertaking. But there is no whisper in the SCN that use of the goods imported by any other contractor for use thereof in the project shall not get the benefit of the notification. The notification in so far as that is relevant for adjudication of the case is reproduced as under :- Table S.No. Chapter or Heading No. or sub-heading No. Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the nuclear project. The sum and substance of the requirement of the notification is that the goods is subjected to exemption but not the person who imported. Therefore, without any doubt as to the import of the goods and use thereof in the Nuclear Project as per certificate issued by the Notified Authority not disputed by Revenue, there cannot be denial of benefit of the notification to the appellant. Therefore the appeal is allowed. C/42162/2013 7. In view of the above decision, in this appeal also, so far as grant of benefit under the aforesaid notification is concerned, the finding of facts are similar and the goods were meant for the nuclear project and being used therein, appellant is entitled to the benefit of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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