Excise duty exemption - 12/2012 & 6/2006 Cex notifications

[Srivatsan Krishnamachari]

Dear Experts,

I wish to know, is material falling under chapter no.94 of CEX are exempt from payment of supplies made to mega power projects against ICB. Dept denying exemption from excise duty payment saying it is not blanket permission.

Supplies made against notification nos 6/2006 CEX dtd. 01.03.2006 (sl.no.91) & 12/2012 CEX dtd.17.03.2012 (sl.no.338,339)

Please provide your opinion, if possible with Case laws if any.

Thanks for your support.

Regards

Srinivas

[KASTURI SETHI]

Pl. write complete name and Chapter/heading/sub-heading of your product so as to enable to examine.

[Rajagopalan Ranganathan]

Sir,

Sl. No. 338 and 339 prescribes 'Nil' rate of duty for excisable goods falling under 'Any Chapter' of the first schedule to Central Excise Tariff Act, 1985 subject to the conditions mentioned at Sl. No. 43 & 44 of Annexure appended thereto. Therefore the contention of the Department that it is not unconditional exemption is correct. Kindly go through the conditions and if you satisfy the same please take up the matter again with the department regarding your eligibility for the exemption.

[KASTURI SETHI]

Yes. I agree with Sh.Rajagopalan Ranganathan, Sir.

[Srivatsan Krishnamachari]

Dear Sir,

Our product is falling under chapter no.9406 00 99...pre-fabricated buildings and conditions nos.43 & 44 are satisfying.

We have received exemption certificates as specifide in the chapter numbers.

Kindly provide your comments.

Thanking you,

Srinivas

[Rajagopalan Ranganathan]

Sir,

Since you have complied with provisions of exemption Notification you can take up the matter with Departmental Authorities again. Still they have some objection request them to issue a speaking order rejecting your request so that you can agitate the matter in appeal.

AI Summary

Inquiry on Excise Duty Exemption for Pre-Fab Buildings Under Chapter 94 for Mega Power Projects via ICB An individual inquires whether materials under Chapter 94 of the Central Excise (CEX) are exempt from excise duty for supplies to mega power projects against International Competitive Bidding (ICB), referencing notifications 6/2006 and 12/2012. A respondent clarifies that exemptions under Sl. Nos. 338 and 339 are conditional, requiring compliance with conditions in Sl. Nos. 43 and 44. The inquirer confirms their product, pre-fabricated buildings, meets these conditions and holds exemption certificates. They are advised to pursue the matter with authorities and request a formal rejection if objections persist, allowing for an appeal.