TMI Blog2017 (5) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... ed through exemption notification issued - Revenue has not made any case that any of the conditions specified in the exemption notification is not fulfilled - appeal allowed - decided in favor of assessee. - Excise Appeal No. 2253 of 2011 - FINAL ORDER NO. 52774/2017 - Dated:- 5-4-2017 - Mr. (Dr.) Satish Chandra, President Mr. V. Padmanabhan, Member (Technical) Rep by Sh. Dhrut Tiwari, Adv. Rep. by Sh. H.C. Saini, DR ORDER The present appeal is filed against the Order-in-Appeal No. 121 (CB)CE/JPR-II/2011 dated 21.06.2011 passed by the Commissioner of Central Excise (Appeals), Jaipur-II. The period in dispute is January 2008 to February 2008. 2. The brief facts of the case are that, during the period under considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.03.2002, inasmuch they produced all the requisite certificates. He also submits that there is no condition in the exemption notification that the condition specified in the Foreign Trade Policy has to be satisfied. If at all those conditions were required to be satisfied, he contends that the assessee-Appellants have satisfied the conditions in Para 8.6.1 of the Policy and Para 8.6.2 is not applicable to them. Para 8.6.1 and 8.6.2 of Foreign Trade Policy 2004-09 is reproduced for ready reference : 8.6.1 Supplies to be made by the main/sub-contract In all cases of deemed exports, supplies shall be made directly to designated Projects/Agencies/Units/Advance Authorisation/ EPCG Authorisation holders, Sub-contractor may, however, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ga power projects should have participated in International Competitive Bidding so long as the goods are supplied to such contract was awarded to a person who took part in the International Competitive Bidding and it is proved that the goods were in fact supplied to such power project and the equipments were installed at the project site. What we noticed is that neither the benefits under Notification No. 21/2002-Cus (Sr. No. 400) nor the exemption under Notification No. 6/2006-CE (Sr. No. 91) is subject to any conditions stipulated in Foreign Trade Policy. BHEL as the main contractor could have imported the impugned goods without payment of Customs duty in view of Notification No. 21/2002-Cus (Sr. No. 400). Notification No. 6/2006-CE Sr. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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