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Commr. of C. Ex. & S.T., Alwar Versus Rallison Electricals Pvt. Ltd.

2018 (2) TMI 815 - RAJASTHAN HIGH COURT

Benefit of N/N. 6/2006-C.E., dated 1-3-2006 - electric wires and cables - non-fulfillment of conditions of notification - Whether the Tribunal was justified in holding that electric wires and cables falls under the heading 98.01 of Customs Tariff Act, 1975 and thus entitled for exemption under Notification No. 6/2006-C.E., dated 1-3-2006? - penalty. - Held that: - wires and cables is only for project therefore, ultimately it has to be applied under the provisions of law with the ultimate obj .....

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ated:- 27-7-2017 - K.S. Jhaveri and Inderjeet Singh, JJ. Shri Anuroop Singhi with Aditya Vijay, for the Appellant. Shri Priyesh Kasliwal for P.K. Kasliwal, for the Respondent. ORDER [Order]. - By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal preferred by the assessee. 2. Counsel for the appellant has framed the following question of law : (i) Whether the Tribunal was justified in reversing the order-in- .....

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.E., dated 1-3-2006? 3. Counsel for the appellant contended that the Tribunal has seriously committed an error in reversing the finding given by the appellate authority namely Commissioner of Customs wherein in para 12.10 reads as under :- 12.10 In view of the above provision, only those goods will be classified under heading No. 98.01 of the Customs Tariff Act for which a contract has been registered with the proper Customs Authority as a project import under the said Regulation befor .....

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goods utilized in the project after the project is complete. The importer executes a bond for assessment of goods provisionally under heading No. 98.01 and in the event any part of the goods is not found to have been used in the project the said goods shall not be classified under 98.01 and shall be classified under appropriated tariff heading relevant to that goods for the purpose of levy of duty. 4. The Tribunal while considering the matter observed as under :- 7.2 Further, the Comm .....

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ispute on subject items, Electric Wires & Cables as the facts stand are classifiable under Chapter Heading 98.01 of Customs Tariff and as per the discussion made above would be entitled to the benefit of exemption Notification No. 6/2006-C.E., dated 1-3-2006. 5. He has also contended in view of the observations made in paras 9.08 and 9.09 of the Commissioner of Customs which reads as under :- 9.08 That they invited attention to Letter F. No. 463/5/2007-Cus. V, dated 17-9-2007 issue .....

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entral Board of Excise and Customs (C.B.E. & C.) that in respect of a number of contracts/projects financed by the World Bank, the Asian Development Bank or any other specified international organization and approved by the Government, NHAI is the executing authority. In terms of the Notification No. 84/97-Customs, dated 11-11-1997, in order to claim the exemption from customs duties for the goods imported into India for use in such projects, NHAI issues Customs Duty Exemption Certificate (C .....

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the importer claiming duty exemption shall produce a certificate issued by the Executive Head of the Project Implementing Authority and countersigned by an officer not below the rank of Joint Secretary in the concerned line Ministry Board noted that the issue of CDEC is a time consuming exercise, and Board of NHAI has recently decided to delegate the power vested in the Chairman, NHAI as executive head to the Member (Finance) NHAI. 3. Accordingly, Board has decided that henceforth in respect of .....

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I. NHAI is a Govt. Undertaking like NTPC in present case. Similar to present case it was not possible for NHAI to issue thousands of certificates signed by the Chairman because if the Chairman is signing the certificate for procurement of material he will do nothing except certification. A representation made by NHAI before C.B.E. & C. to clarify the matter and as a result Letter F. No. 463/5/2007-Cus. V, dated 17-9-2007 is issued by the C.B.E. & C.. 6. Counsel for the respondent co .....

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