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2019 (12) TMI 111

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..... ve Biddings and the said facts have duly been recorded in the impugned order and there is no dispute on the said facts. The notifications under which exemptions have been claimed by appellants are subject to condition that the said goods, when imported into India, are exempted from payment of customs duty. In the instant case, since the goods have been supplied for setting up of Mega Power Projects, we find that the learned Commissioner in his adjudication order has not negated the submissions made by the appellant regarding the availability of the exemptions from customs duty. Had the said goods been imported from outside India, the same would have been eligible for exemption as ‘projects import’ as available under the aforesai .....

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..... ECHNICAL) Shri N.K. Chowdhury, Advocate for the Appellant (s) Shri S. Mukhopadhyay, Authorized Representative for the Respondent (s) ORDER P.K. CHOUDHARY : The present appeal has been filed by the assessee, M/s. Industrial Performation (India) Pvt. Ltd., against demand of central excise duty of ₹ 3,16,27,292/- alongwith equivalent penalty and applicable interest confirmed by the learned Commissioner of Central Excise, Kolkata - III, ex-parte vide Order-in-Original dated 23.06.2016 which is under challenge in this appeal pertaining to the period 27.09.2010 to 30.09.2015. 2. Briefly stated the facts of the case are that the assessee has supplied Cable Tray with accessories falling under chapter heading 73 of the First Schedule to the Ce .....

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..... making such goods of chapter 84. It is also the observation of the learned Commissioner that the exemption provided under chapter 9801 cannot be made applicable to the goods failing under chapter heading 73 as have been claimed by the appellant under the excise notification nos. 6/2006 and 12/2012. 3. Sri N K Chowdhury, learned Advocate, appeared for the appellant and Shri S.Mukhopadhyay, learned Authorized Representative appeared for the Revenue. 4. The learned Advocate submitted that the issue has already been decided in their favour by the Tribunal in case of Sarita Steels & Industries Ltd vs. CCE Visakhapatnam 2011 (264) ELT 313 (Tri-Bang). He also relied on the decision of the Tribunal in the case of Cords Cable Industries Pvt. Lt .....

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..... ides and perused the appeal records. 7. We find that the goods have been cleared by the appellants to the specified Mega Power Projects against International Competitive Biddings and the said facts have duly been recorded in the impugned order and there is no dispute on the said facts. The notifications under which exemptions have been claimed by appellants are subject to condition that the said goods, when imported into India, are exempted from payment of customs duty. In the instant case, since the goods have been supplied for setting up of Mega Power Projects, we find that the learned Commissioner in his adjudication order has not negated the submissions made by the appellant regarding the availability of the exemptions from customs duty .....

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..... ndition of Project Import Regulation is not sustainable particularly when Condition No. 86 of the Notification No. 21/2002, dated 1-3- 2002 is fulfilled by them. Similar submissions were made by Revenue for denying the benefit of Notification 6/2006-C.E., dated 1-3-2006 on the ground of non-fulfilment of conditions of the Project Import Regulation in case of Sarita Steels and Industries Ltd. reported in 2011 (264) E.L.T. 313 and Tribunal in that case allowed the exemption under Notification 6/2006-C.E., dated 1-3-2006 to the assessee. Reference can be made to another decision of the Tribunal in the case of Om Metals SPML JV Unit 2 v. CCE, Jaipur as reported in [2013 (298) E.L.T. 79 (Tri.-Del.)]. We, therefore, hold that appellants are eligi .....

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