Customs exemption for power generation projects denied where imported goods fell outside the entry and related captive plant exclusion applied.

Concessional customs duty under Exemption Notification No. 21/2002-Cus for goods claimed under Serial No. 399 of Chapter Heading 9801 depended on whether the imported goods were required for a power generation project within the scope of the entry. The exemption did not extend to captive power plants set up by projects engaged in activities other than power generation. On the facts, the Tribunal's rejection of the exemption claim was found correct in law and fact, and the denial of concessional duty was upheld.

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Issues: Whether the appellant was entitled to the benefit of Exemption Notification No. 21/2002-Cus dated 01.03.2002 for goods claimed under Serial No. 399 of Chapter/Heading No. 9801 for a power generation project.

Analysis: The claim for concessional customs duty turned on whether the imported goods fell within the scope of the exemption entry for goods required for power generation projects, excluding captive power plants set up by projects engaged in activities other than power generation. On the facts, the Tribunal's view rejecting the exemption was found to be correct in law and fact.

Conclusion: The exemption was not available to the appellant, and the denial of concessional duty was upheld.

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