https://www.taxtmi.com/caselaws?id=238790 Goods supplied for a mega power project were held eligible for exemption under Notification No. 6/2006-C.E. because the governing conditions under Notification No. 21/2006-Cus. were met in substance, including the required Ministry of Power certification. The Tribunal treated the project authority's reference to paragraph 8.2(g) of the Foreign Trade Policy as relevant to deemed export treatment, not as a disqualifying defect for excise exemption. Paragraphs 8.2(f) and 8.2(g) governed deemed exports under the policy and did not control eligibility under the customs or excise notifications. Accordingly, the duty demand was set aside, and the associated interest and penalties could not survive. en-us Thu, 01 Aug 2013 00:00:00 +0530 Fri, 19 Jun 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238790 Goods supplied for a mega power project were held eligible for exemption under Notification No. 6/2006-C.E. because the governing conditions under Notification No. 21/2006-Cus. were met in substance, including the required Ministry of Power certification. The Tribunal treated the project authority's reference to paragraph 8.2(g) of the Foreign Trade Policy as relevant to deemed export treatment, not as a disqualifying defect for excise exemption. Paragraphs 8.2(f) and 8.2(g) governed deemed exports under the policy and did not control eligibility under the customs or excise notifications. Accordingly, the duty demand was set aside, and the associated interest and penalties could not survive. Case-Laws Central Excise Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238790