Project-linked customs exemption follows the goods and their use, not the importer's label, for nuclear power projects.

Exemption under Notification No. 21/2002-Cus. was held to depend on whether the imported goods were required for a specified nuclear power project and supported by the prescribed certification, not on whether the importer was the constituent unit in its own name. As the goods were imported for and used in the nuclear project and the statutory conditions were satisfied, denial of exemption merely because the appellant acted as a contractor was not justified. The project import benefit followed once the notification applied, so the appellant was entitled to both the customs exemption and the consequential project import treatment.

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Issues: Whether the appellant was entitled to exemption under Notification No. 21/2002-Cus. for goods imported for use in a nuclear power project despite not being the constituent unit importing in its own name, and whether project import benefit followed.

Analysis: The notification granted exemption to goods required for setting up a nuclear power project of the specified capacity, subject to certification by the designated authority. The decisive factors were the nature of the goods, their intended use in the project, and the requisite certification. The notification attached the benefit to the goods and their project-related use, not to the identity of the importer. Since the goods were imported for and used in the nuclear project, and the relevant conditions were satisfied, denial of exemption merely because the appellant was a contractor was not justified. Once the exemption applied, the project import benefit also followed.

Conclusion: The appellant was entitled to the exemption under the notification, and the consequential project import benefit was also admissible.

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