https://www.taxtmi.com/caselaws?id=333458 Electric wires and cables supplied under international competitive bidding for initial setting up of a 1000 MW or more power project were held to fall within the exemption under Notification No. 6/2006-CE. The certification requirement was satisfied by a Project Authority Certificate issued by an authorised NTPC officer, and the objection that the goods were not classifiable under Chapter Heading 9801 was rejected because that heading covers machinery, components and raw materials for initial setting up of specified projects. The denial of central excise duty exemption was therefore unsustainable and the demand was set aside. en-us Wed, 31 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333458 Electric wires and cables supplied under international competitive bidding for initial setting up of a 1000 MW or more power project were held to fall within the exemption under Notification No. 6/2006-CE. The certification requirement was satisfied by a Project Authority Certificate issued by an authorised NTPC officer, and the objection that the goods were not classifiable under Chapter Heading 9801 was rejected because that heading covers machinery, components and raw materials for initial setting up of specified projects. The denial of central excise duty exemption was therefore unsustainable and the demand was set aside. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333458