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2018 (2) TMI 815

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 object of the project and not for creating a hurdle in the creation of any industry - The man who has been assigned the work was authorised to certify and it was not fault of the assessee. It was fault of representative of the department being a part of .....

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 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 before clearance of goods from the factory. If any goods imported though may be similar to the goods for which contract is registered but if the goods are over and above the quantities specified in registered contract, shall not qualify to be classified under heading No. 98.01 ibid. Further even if at the time of import and clearance, the goods were classified under heading No. 98.01 but if the same are not used in the project, shall not be classified under 98.01 at the time of re-conciliation of the .....

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d by the C.B.E. & C. to solve the controversy and the similar circumstances. Projects financed by World Bank, etc.- Customs duty Exemption Certificate by Member (Finance) instead of Chairman, NHAI Subject : Delegation of power in respect of National Highways Authority of India (NHAI) to sign the Customs & Central Excise Exemption Certificate for projects financed by the World Bank, ADB or other international agency-Reg. National Highways Authority of India (NHAI) had represented to the Central 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 th .....

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11-11-1997 provides certain exemption from customs duty for the goods imported into India, if the goods were used in the project finance by the World Bank. This exemption is available to the importer if a certificate is issued by the Chairman of NHAI. 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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