https://www.taxtmi.com/caselaws?id=349035 Exemption under Notification No. 6/2006-C.E. was held unavailable to be denied merely because the goods were described as Heading 9801 in a customs notification, since that heading relates to project imports under the customs regime and has no corresponding entry in the Central Excise Tariff. The goods were manufactured for a water treatment plant project and the substantive conditions of the exemption were substantially satisfied. The mismatch in customs classification could not override the excise notification, so the denial of exemption was not sustainable and the appellant was entitled to the benefit of Notification No. 6/2006-C.E. en-us Tue, 08 Aug 2017 00:00:00 +0530 Fri, 06 Oct 2017 06:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349035 Exemption under Notification No. 6/2006-C.E. was held unavailable to be denied merely because the goods were described as Heading 9801 in a customs notification, since that heading relates to project imports under the customs regime and has no corresponding entry in the Central Excise Tariff. The goods were manufactured for a water treatment plant project and the substantive conditions of the exemption were substantially satisfied. The mismatch in customs classification could not override the excise notification, so the denial of exemption was not sustainable and the appellant was entitled to the benefit of Notification No. 6/2006-C.E. Case-Laws Central Excise Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349035