TMI Blog2016 (12) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed in Notification No. 21/02-Cus. for full customs duty exemption is not applicable and for this reason, the condition cannot be satisfied, its fulfilment cannot be insisted in accordance with the principle of lex non cogit ad impossiblia which is applicable to the tax matters also - the denial of exemption under Notification No.6/02 -CE and 6/06-CE on the ground that the goods imported would not be eligible for customs duty exemption under Notification No.21/03-Cus. is not correct. It was further held that condition No.29 of N/N.21/2002-CUS applies to importer of goods and not to domestic manufacturer of said goods. Appeal allowed - decided in favor of appellant-assessee. - E/2246/2007-EX[DB] - FINAL ORDER NO. 70985/2016 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.N. Chapter heading/Sub-heading No. Description of excisable goods Rate under the First Schedule Rate under the 2nd Schedule Condition No. 91 Any Chapter All goods supplied against International bidding. NIL NIL 19 The condition No.19 of Notification No.6/2006-CE dated 01.03.2006 reads as under:- 19 - If the goods are exempted from the duties of Customs leviable under the First Schedule to the Customs Tariff Act, 1975 and the Additional duty leviable under Section 3 of the said Customs Tariff Act, when imported into India. 3. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll cities, in that state, each of which has a population of more than one million, within a period to be fixed by Ministry of Power; and (iii) The power purchasing state has agreed to provide recourse to that state s share of Central plan allocations and other devolution towards discharge of any outstanding payment in respect of purchase of power; (b) In the case of import by a central Public Sector undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Public Sector undertaking: and (c) In the case of import by a Private Sector project, the quantity, total value, description and specifications of the imported goods are certified b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .(iii) was not issued to Jindal Powers Ltd. and as such the appellant could not avail the exemption of Notification No.06/2006 read with Notification No.21/2002-Cus. Accordingly, show-cause-notice was issued dated 15th February, 2007, demanding duty of ₹ 1,21,86,287/- along with interest. The SCN was adjudicated on contest and the proposed demand confirmed along with interest. Being aggrieved the appellant have preferred appeal before this Tribunal. 7. Heard the parties and perused the record. 8. It have been urged by learned Counsel for the appellant that the Condition No.(iii) in serial No.86(a) of Notification No.21/2002-Cus is not applicable in the facts and circumstances of their case as the Mega Power Plant of Jindal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption is not applicable and for this reason the said condition cannot be certified, its fulfillment cannot be insisted, in accordance with principle of lex non cogit ad impossibilia . Further, holding that denial of exemption was not correct, allowed the appeal. 8. Having carefully considered the rival contentions, we find that the facts of this case are squarely covered on all four by the aforementioned Ruling in Jindal Steel Power Ltd. (supra) . We further take notice of another Division Bench, ruling of this Tribunal in Kent Introl Pvt. Ltd. Vs. CCE, wherein also, where the manufacturer-assessee had supplied valves to use for petroleum operations, it was held grounds of non-eligibility of Notification Nos.6/2006-CE and 21/2002- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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