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    <title>2016 (7) TMI 863 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, finding them eligible for exemption under Notification 6/2006 for supplying Wire and cables to Mega Power Projects against International Competitive Bidding. The denial of exemption by the Commissioner based on non-compliance with customs regulations for goods classified under a different heading was deemed invalid. The Tribunal emphasized that the appellants met the conditions specified in the notification, rejecting the importation of customs regulations into the Central Excise Notification. Previous tribunal decisions supporting this interpretation were also considered.</description>
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      <description>The Tribunal ruled in favor of the appellants, finding them eligible for exemption under Notification 6/2006 for supplying Wire and cables to Mega Power Projects against International Competitive Bidding. The denial of exemption by the Commissioner based on non-compliance with customs regulations for goods classified under a different heading was deemed invalid. The Tribunal emphasized that the appellants met the conditions specified in the notification, rejecting the importation of customs regulations into the Central Excise Notification. Previous tribunal decisions supporting this interpretation were also considered.</description>
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