TaxTMI 
TaxTMI 
1996 (3) TMI 216
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....rat Heavy Chemicals Ltd. (`GHC' for short), under exemption Notification No. 71/85-Cus., dated l7-3-1985. The GHC were engaged in the manufacture of soda ash. For their energy requirements, they wanted to instal a Captive Power Plant. The Respondents - M/s. Thermax Pvt. Ltd. has imported boilers and accessories for use in the Captive Power Plant of GHC. Under exemption Notification No. 71/85-Cus., dated 17-3-1985, the goods falling under Heading No. 84.66 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred as the `Tariff') when imported for the Power Projects attracted nil rate of customs duty. The respondents had applied for registration of Contract under Heading No. 84.66 of the Tariff in terms of Notification No. ....
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....nsignment and the registration thereof in the Custom House prior to the clearances is a Sinequanon for classification of the goods as Power Projects. 5. We have carefully considered the matter. Under Exemption Notification No. 71/85-Cus., dated 17-3-1985, the goods falling under Heading No. 84.66 of the Tariff when imported for the Power Projects (including Gas Turbine Power Projects) were exempted from the whole of the customs duty. The exemption was subject to the condition that the importer produced a Certificate from an Officer not below the rank of a Joint Secretary to the Govt. of India in the Ministry administratively concerned with the said Power Project that the goods in question were required for the Power Project and recomm....
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.... was in favour of Power Projects it could be denied on the ground that the said Power Project was a Captive Power Project. A Power Project is a Project for generation of Power. Before the High Court of Orissa, Cuttack, in the case of Indian Charge Chrome Ltd. v. U.O.I - 1994 (72) E.L.T. 538 (Orissa), it was affirmed on behalf of the Revenue that the Original Notification i.e. Notification No. 133/85-Cus. did not contain any explanation excluding the Captive Power Plants from the benefit of exemption and that it brought within itself all the Power Projects (Refer Para 4 of the judgment). The Madras High Court in the Case of Chemicals & Plastic India Ltd. v. U.O.I. - 1995 (78) E.L.T. 410 (Madras) had held in Para 10 of their judgment that "on....