https://www.taxtmi.com/caselaws?id=789695 The exemption under Notification No. 21/2002-Cus for goods classified under Chapter Heading 9801 was available only for power generation projects and excluded captive power plants set up by projects engaged in activities other than power generation. Applying the notification to the importer's claim, the Tribunal found the goods did not satisfy the conditions for concessional treatment on the facts. The SC accepted that view and held that the appellant was not entitled to the exemption benefit, affirming the denial of the claim. en-us Wed, 08 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789695 The exemption under Notification No. 21/2002-Cus for goods classified under Chapter Heading 9801 was available only for power generation projects and excluded captive power plants set up by projects engaged in activities other than power generation. Applying the notification to the importer's claim, the Tribunal found the goods did not satisfy the conditions for concessional treatment on the facts. The SC accepted that view and held that the appellant was not entitled to the exemption benefit, affirming the denial of the claim. Case-Laws Customs Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789695