2016 (7) TMI 863

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.... being set up by M/s. NTPC and M/s. Jindal 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....

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....n cannot be given since the benefit was availed only on those goods which are classifiable 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 t....

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....he 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." 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, ....

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....Secretary, Government of India, Ministry of Power and these certificates were examined by the Commissioner and in para 16.4 of the order he held that certificates are not in dispute and condition No. 86 stands satisfied. The Commissioner has denied 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 Imp....