Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (12) TMI 111

..... no. 336) - exemption denied on the ground that the subject goods are not unconditionally exempted from customs duty when imported into India as per the corresponding Customs N/N. 21/2002-Cus dated 01.03.2002 as amended and subsequent N/N. 12/2012-Cus dated 17.03.2012 as amended - HELD 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 good .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... onal Competitive Bidding is on record and not in dispute - the appellant is legally entitled to exemption from payment of central excise duty and thus the duty demand is not sustainable. Appeal allowed - decided in favor of appellant. - Excise Appeal No.76594 of 2016 - FINAL ORDER NO. 76551/2019 - 15-11-2019 - HON BLE SHRI P.K. CHOUDHARY, MEMBER(JUDICIAL) AND HON BLE SHRI P.V. SUBBA RAO, MEMBER(TECHNICAL) 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... nded. The Ld. Commissioner has observed that the goods must be unconditionally exempted from duty when imported into India. He also observed that the goods manufactured by the appellant i.e. cable tray and accessories falling under chapter subheading 73089090, which is used as support for laying the cable that is structures cannot be treated as machines, spare parts or raw materials to be used in 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 f .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... has already been settled by the series of Tribunal decisions of various coordinate Benches, the impugned demand order deserves to be set aside. 5. Reiterating the findings made by the Ld. Commissioner, Shri S.Mukhopadhyay, learned Authorized Representative for the Revenue submitted that the appellant is not entitled to exemption and accordingly prayed that the appeal be rejected. 6. Heard both sides 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 ap .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... upra), as relied by the appellant, has observed that:- 9. We find that goods in question are classifiable under Chapter 85 of the Tariff. Under Central Excise Tariff there is no Heading 98.01 which exists in Customs Tariff only. Since the goods manufactured in India cannot be classified under Heading 98.01 of the Central Excise Tariff, denial of the exemption on the ground of non-fulfilment of condition 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 i .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... stated above. We further note that the learned Commissioner has also noted that goods must be unconditionally exempted under Notification No. 21/2002-Cus (Project Imports) when imported into India. We are of the view that the learned Commissioner has attempted to examine the fulfillment of a condition which is not appearing in the subject Excise Exemption Notifications. We observed that the only condition is that goods are cleared under International Competitive Bidding for use in the specified Mega Power Projects which are exempted from customs duty. The supply of subject goods in the instant case for Mega Power Project under International Competitive Bidding is on record and not in dispute. Moreover, since the case of the appellant has a .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||