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TMI Blog2023 (10) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... iance upon two decisions of the Tribunal in the respondent's own case holding that it would be eligible for duty exemption on Huydel Gates, Hoist Mechanism & Gate Parts and materials including mandatory tools and tackles for hydro mechanical works cleared to Mega Power Project of NPTC in terms of Notification No. 06/2006-CE dated 01.03.2006 and Notification No. 12/2012-CE dated 17.03.2012. 2. The respondent was awarded a contract for supply of equipment and material for Tapovan Vishnugarh Hydro Electric Project. A certificate dated 30.06.2006 was issued by the Joint Secretary according statue of Mega Power Project to the said Hydro Electric Project. NTPC issued a global invitation through International Competitive Bidding process on 28.09. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling under any chapter of the first schedule, to the, Central Excise Tariff Act, 1985 if these goods are supplied against International Competitive Bidding. In terms of the above notification, exemption has been granted to the goods falling under any chapter when they are supplied against International Competitive Bidding. The exemption is subject to the condition no. 19 which is as under : "If the goods are exempted from the duties of customs leviable under the First Schedule to 'the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India". In terms of the above condition, the goods supplied against International Competitive Bidding are eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und of non-fulfilment of condition of Project Import Regulation is not sustainable and appellants are eligible for exemption under Notification No. 06/2006 dated 01.03.2006. 8. I find that on identical issue the Hon'ble CESTAT, New Delhi vide Final Order No. A/57347/2013 - EX (DB) dated 13.08.2013 in their own case has decided in their favour. 9. I find that identical issue of their own has been decided in their favour by the Hon'ble CESTAT vide Final Order No. A/55013/ 2016 - EX (DB) dated 08.11.2016 wherein it has been held that "... In the instant case as the issue is squarely covered by the earlier decision in assessees own case i.e. Om Metals SPML (JV) Unit-2 V. CCE & ST, Jaipur - 2013 (298) E.L.T. 79 (Tri. - Del.). When the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive appearing for the department and the learned counsel appearing for the respondent have been considered. 9. It is not in dispute that the issue involved in this appeal is covered by the three decisions of the Tribunal in Excise Appeal No. 1963 of 2012 decided on 13.08.2013 (M/s Om Metals Spml Jv Unit 2 versus CCE & ST, Jaipur); Excise Appeal No. 57347 of 2013 decided on 08.11.2016; and Excise Appeal No. 1085 of 2012 decided on 24.04.2017 (M/s Om Metals Infraprojects Limited versus CCE, Jaipur). 10. All that is contended by the learned authorized representative for the department is that these decisions would not have any binding effect in view of the Circular dated 20.10.2010 issued by Central Board of Indirect Taxes and Customs. Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the Monthly Technical Report being sent to the Directorate of Legal Affairs for posting on the departmental website. These Annexures III E and III F should be sent to the Directorate of Legal Affairs by e-mail also to [email protected]. 9. The above instructions of the Board must be adhered to strictly for all appeals filed on or after 01.11.2010." 11. It is open to the Board to issue instructions that appeal should not be filed where the monetary aspect is not very high to reduce litigation, but it cannot be urged by the appellant that the decision of the Tribunal would not have any precedent value. Any decision of the Tribunal would continue hold the field till it is set aside by the High Court or the Supreme Court. 12. It is on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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