TMI Blog2019 (2) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... s not participated in the International Competitive Bidding. It is not disputed that M/s. VA-Tech Wabag Ltd. have participated in the International Competitive Bidding. The issue as to whether the respondents themselves have to take part in the bidding has been settled in the case of Toshniwal Industries Pvt. Ltd. [2017 (5) TMI 387 - CESTAT NEW DELHI], where it was held that exemption cannot be denied for the reason that sub-contractor did not take part in International Competitive Bidding. Benefit of exemption cannot be denied - appeal dismissed - decided against Revenue. - Appeal No. E/264/2012 - Final Order No. 43019/2018 - Dated:- 22-11-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR Shri L. Nandakumar supported the grounds of appeal. 3. The ld. counsel Shri M.N. Bharathi appeared for the respondent and submitted that though the respondents are not the participants of International Competitive Bidding, M/s. VA-Tech Wabag Ltd. has participated in the international competitive bidding and the project authorities M/s. NTPC has issued certificate to M/s. VA Tech Wabag Ltd. The respondent is a sub-contractor as seen from the certificate issued by the project authority and therefore the goods supplied by the respondent would satisfy Condition 19 of the said Notification. The issue is decided in the following cases:- a. Commissioner of Customs, Mumbai Vs. Rochem Separation Systems Ltd. Ltd. 2010 (251) ELT 438 b. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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-C.E. (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-C.E. Sr. No. 91 only makes it possible to procure such goods locally without payment of excise duty if BHEL so desires and BHEL opted for local procurement from the assessee-appellants. So, naturally the assessee-appellants should be eligible for exemption under Notification No. 6/2006-C.E. (Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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