https://www.taxtmi.com/caselaws?id=355394 Electric wires and cables supplied for a specified mega power project were treated as eligible for exemption under Notification No. 6/2006-C.E. because they were supported by a certificate from the authorised project authority, and a technical objection to the issuing authority could not defeat substantive entitlement. The goods were also held classifiable under Heading 98.01 as items covered by the project-import framework for machinery, components and raw materials required for initial setting up of the project. On that basis, the exemption was sustained and the Tribunal's relief to the assessee was upheld. en-us Thu, 27 Jul 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355394 Electric wires and cables supplied for a specified mega power project were treated as eligible for exemption under Notification No. 6/2006-C.E. because they were supported by a certificate from the authorised project authority, and a technical objection to the issuing authority could not defeat substantive entitlement. The goods were also held classifiable under Heading 98.01 as items covered by the project-import framework for machinery, components and raw materials required for initial setting up of the project. On that basis, the exemption was sustained and the Tribunal's relief to the assessee was upheld. Case-Laws Central Excise Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355394