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    <title>2024 (6) TMI 1318 - CESTAT KOLKATA</title>
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    <description>Where goods supplied for a mega power project satisfy the conditions expressly prescribed in Notification No. 06/2006-C.E., including production of the required certification by an officer not below Joint Secretary in the Ministry of Power, the excise exemption is available. The Tribunal held that the exemption could not be denied on the further ground that the imports were not registered as project imports, because such registration was not a condition stated in the notification. The exemption claim was therefore upheld and the departmental appeal failed on merits.</description>
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    <pubDate>Tue, 25 Jun 2024 00:00:00 +0530</pubDate>
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      <title>2024 (6) TMI 1318 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=754711</link>
      <description>Where goods supplied for a mega power project satisfy the conditions expressly prescribed in Notification No. 06/2006-C.E., including production of the required certification by an officer not below Joint Secretary in the Ministry of Power, the excise exemption is available. The Tribunal held that the exemption could not be denied on the further ground that the imports were not registered as project imports, because such registration was not a condition stated in the notification. The exemption claim was therefore upheld and the departmental appeal failed on merits.</description>
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      <pubDate>Tue, 25 Jun 2024 00:00:00 +0530</pubDate>
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