https://www.taxtmi.com/caselaws?id=342649 Notification No. 6/2006-CE was applied as an independent exemption regime, so entitlement depended on its own conditions rather than deemed export procedure requirements under the Foreign Trade Policy. CCTV systems supplied to a mega power project remained eligible where the project itself had been awarded to a bidder participating in International Competitive Bidding, and local procurement merely substituted for duty-free import under the corresponding customs exemption. The absence of the supplier's name in project certificates and the lack of sub-contractor approval did not, by themselves, defeat the exemption when the notification conditions were otherwise met. The duty exemption claim was upheld and denial of benefit was held unsustainable. en-us Wed, 05 Apr 2017 00:00:00 +0530 Fri, 10 Nov 2017 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342649 Notification No. 6/2006-CE was applied as an independent exemption regime, so entitlement depended on its own conditions rather than deemed export procedure requirements under the Foreign Trade Policy. CCTV systems supplied to a mega power project remained eligible where the project itself had been awarded to a bidder participating in International Competitive Bidding, and local procurement merely substituted for duty-free import under the corresponding customs exemption. The absence of the supplier's name in project certificates and the lack of sub-contractor approval did not, by themselves, defeat the exemption when the notification conditions were otherwise met. The duty exemption claim was upheld and denial of benefit was held unsustainable. Case-Laws Central Excise Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342649