https://www.taxtmi.com/caselaws?id=274046 Central excise exemption under Notification No. 6/2002-CE was held available for indigenous goods supplied to a thermal power project against international competitive bidding. The Tribunal reasoned that the customs project-import classification under Heading 9801 could not be mechanically applied to an Indian manufacturer, because that heading was designed for imported goods and was not a literal precondition for domestic supply. The substantive requirement was supply of goods for the specified project, and that condition was satisfied. On that basis, denial of the exemption was unsustainable and the appellant was entitled to the notification benefit. en-us Tue, 04 Oct 2016 00:00:00 +0530 Thu, 26 Jul 2018 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274046 Central excise exemption under Notification No. 6/2002-CE was held available for indigenous goods supplied to a thermal power project against international competitive bidding. The Tribunal reasoned that the customs project-import classification under Heading 9801 could not be mechanically applied to an Indian manufacturer, because that heading was designed for imported goods and was not a literal precondition for domestic supply. The substantive requirement was supply of goods for the specified project, and that condition was satisfied. On that basis, denial of the exemption was unsustainable and the appellant was entitled to the notification benefit. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274046