https://www.taxtmi.com/caselaws?id=277137 Goods manufactured in India were treated as classifiable under Chapter 85 of the Central Excise Tariff, and Heading 98.01 was noted as existing only in the Customs Tariff. On that basis, the exemption under Notification No. 6/2006 was upheld, with the Project Import Regulation objection rejected because condition No. 86 of Notification No. 21/2002 was treated as satisfied. The court also noted that an SLP had been entertained, so any departmental recovery would remain subject to the outcome of that SLP, and the department could revive proceedings after the Supreme Court's decision. The appeal and pending stay application were disposed of. en-us Tue, 07 Feb 2017 00:00:00 +0530 Tue, 27 Nov 2018 09:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277137 Goods manufactured in India were treated as classifiable under Chapter 85 of the Central Excise Tariff, and Heading 98.01 was noted as existing only in the Customs Tariff. On that basis, the exemption under Notification No. 6/2006 was upheld, with the Project Import Regulation objection rejected because condition No. 86 of Notification No. 21/2002 was treated as satisfied. The court also noted that an SLP had been entertained, so any departmental recovery would remain subject to the outcome of that SLP, and the department could revive proceedings after the Supreme Court's decision. The appeal and pending stay application were disposed of. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277137