2013 (10) TMI 1245

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.... of penalties. 2. The brief facts of the case are that the main appellant is a manufacturer of transformers and they have supplied the transformers to M/s. Jindal Power Ltd. M/s. Jindal Power Ltd. was setting up a mega power project at Tamnar (Raigarh). The goods were cleared under Central Excise Notification No. 6/2006 dated 1.3.2006 serial No.91 read with condition No. 19. Two show cause notices have been issued to the appellants on the ground that the Project Authority Certificate has been issued under clause 8.2 (g) of Chapter 8 of the Foreign Trade Policy and not under clause 8.2 (f) of the said Chapter/Policy. In view of this position, they are not entitled for duty-free clearance under Notification 6/2006-CE dated 1.3.2006. 3. ....

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....umns (4) of the said Table are ad valorem rates, unless otherwise specified. TABLE S. No. Chapter or heading or subheading or tariff item of the First Schedule Description of excisable goods Rate Condition No (1) (2) (3) (4) (5) .... ..... .... ....   91. Any Chapter All goods supplied against International Competitive Bidding. Nil 19    ........    .......    19. If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India." It would be seen fro....

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.... reads as under:-    "(a) If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that-    (i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs;    (ii) the power purchasing State undertakes, in principle, to privatise distribution in all cities, in that State, each of which has a population of more than one million, within a period to be fixed by the Ministry of Power; and    (iii) the power purchasing State has agreed to provide recourse to that State's share of Central Plan allocations and other devolutions towards discharge of any outstanding payment in respect of purchase of....

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....t the appellants have produced certificates to that effect from Shri Rajeev Jain, Senior Manager of the Project Authority. The relevant portion of the certificate is as under:-    "It is certified that:    (a) to (d) .............    (e) The supply of the goods under the contract to be made to the power project in India is under the procedure of International Competitive bidding in accordance with the provisions of paragraph 8.2 (g) and 8.4.4 (iv) of the Policy 2004-09 and that the import content of the order is Rs.10,61,43,150.00.    (f) to (j) ..........    2. It is further certified that the contract No.JPL/4x250MW/DIST-TRANS/VJ/001 dated 19.05.2005 in respect of power tran....