TaxTMI 
TaxTMI 
2016 (7) TMI 863
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....l Power Ltd. and claimed the benefit of exemption Notification No. 6/2006 CE dated 1.3.2006. The benefit claimed was disallowed by the original adjudicating authority vide its order dated 13.5.2008 /22.5.2008 which has been challenged before us. 2. Appellants claimed exemption under Notification No. 6/2006, dated 1-3-2006 against S. No. 91 of the table annexed to the Notification. Entry 91 specifies rate of duty Nil in respect of All goods supplied against International Competitive Bidding subject to the condition No. 19, which reads as under :- "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 leviab....
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....fiable under heading 98.01 of the Customs Tariff Act. Further, he has taken the view that since the appellant has not satisfied the formality of proper registration of the contract at Port which is mandatory under Customs heading 98.01, the exemption will not be available to the assessee. The appellant has challenged this finding by the arguments that the provisions of Customs Notification cannot be imported into the Central Excise Notification unless there is a specific stipulation in relation to Central Excise Notification. Such an interpretation of the exemption notification would create the impossible condition to be fulfilled for extending the benefit. They further....
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....orted into India." 7. The exemption from Customs duty is provided at S. No. 400 of the table of Notification 21/2002, dated 1-3-2002 which reads as under :- S. No. Chapter or Heading No. or sub-heading Description of goods Stand- ard rate Addi-tional duty rate Condition No. (1) (2) (3) (4) (5) (6) 400 9801 Goods required for setting up of any Mega Power Project, that is to-(a) an inter-state thermal power plant of a capacity of 1000 MW or more; or (b) an inter-state hydel power plant of 500 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power. Nil Nil 86 The exemption against S. No. 400 is subject to Condition 8....
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....ied the exemption under Notification No. 6/2006, dated 1-3-2006 on the ground that S. No. 400 of the Notification No. 21/2002, dated 1-3-2006 applies to goods classifiable under Chapter 98.01 of the Customs Tariff and for availing the benefit of Notification 21/2002 for goods of 98.01 requirements of Project Import Regulation, 1986 are to be satisfied and he denied the benefit of Notification to their goods Wire and cables classifiable under Chapter 85 of the Tariff for non-fulfillment of Project Import Regulation, 1986. 9. We find that goods in question are classifiable under Chapter 85 of the Tariff. Under Central Excise Tariff there is no Heading 98.01 which exists in Customs Tariff only. Since the goods manufactured in India can not be....