https://www.taxtmi.com/caselaws?id=782225 CESTAT allowed the appeal, holding that the authorities had wrongly adopted a narrow interpretation of Heading 9801. It ruled that the heading is intentionally broad and covers not only machinery but also instruments, apparatus, appliances, control gear, transmission equipment, auxiliary equipment, and all components or raw materials required for the initial setting up of a power project. The pipe fittings cleared to Mega Power Projects, though classifiable under Chapter 73, are essential components of such projects and fall under Heading 9801. Consequently, the appellant is entitled to exemption under N/N. 06/2006-CE. en-us Fri, 21 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782225 CESTAT allowed the appeal, holding that the authorities had wrongly adopted a narrow interpretation of Heading 9801. It ruled that the heading is intentionally broad and covers not only machinery but also instruments, apparatus, appliances, control gear, transmission equipment, auxiliary equipment, and all components or raw materials required for the initial setting up of a power project. The pipe fittings cleared to Mega Power Projects, though classifiable under Chapter 73, are essential components of such projects and fall under Heading 9801. Consequently, the appellant is entitled to exemption under N/N. 06/2006-CE. Case-Laws Central Excise Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782225