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    <title>2016 (12) TMI 28 - CESTAT NEW DELHI</title>
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    <description>Exemption under Notification No. 6/2006-CE was treated as available for goods supplied to a Mega Power Project where the supply was made through International Competitive Bidding and the goods were of a kind that would qualify for customs exemption on import. The record also showed that the supplier was covered as a sub-vendor under the Project Authority Certificate, and the project satisfied the required mega power project conditions. On those facts, and consistent with earlier comparable rulings, the exemption claim was upheld and the Revenue&#039;s challenge failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=335383</link>
      <description>Exemption under Notification No. 6/2006-CE was treated as available for goods supplied to a Mega Power Project where the supply was made through International Competitive Bidding and the goods were of a kind that would qualify for customs exemption on import. The record also showed that the supplier was covered as a sub-vendor under the Project Authority Certificate, and the project satisfied the required mega power project conditions. On those facts, and consistent with earlier comparable rulings, the exemption claim was upheld and the Revenue&#039;s challenge failed.</description>
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