2016 (9) TMI 1126

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....p; They were supplying the said dutiable items under  international competitive bidding to various thermal power plants without payment of duty availing exemption under Notification No. 6/2006 dated 01.03.2006 read with Notification No. 21/2002-Cus. dated 01.03.2002.  The exemption availed by the appellant was sought to be denied by the Revenue on the ground that the classification against Sl. No. 400 in Notification No. 21/2002-Cus. is indicated as 9801 whereas the wires and cables manufactured and cleared by the appellants are classifiable under CETH 8544.  Proceedings were initiated against the appellant which concluded vide the impugned order where the ld. Commissioner confirmed the Central Excise demand of Rs. 3,60,45,82....

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....ustom notification is not  for a particular item by description but refers to project imports.  In other words, the import item is identified  by its usage rather than by its nature.  Ld. Counsel relied on the decision of this Tribunal in  Paramount Communication Ltd. vs. CCE, Jaipur-I vide Final Order No. 52166-52167/ 2016-Ex (DB) dated 23.06.2016 wherein it has been held that the assessee are eligible for exemption under the said Central Excise notification. 3.  Ld. AR submitted that the appellants are not eligible for exemption in terms of Sl. No. 400 of Custom Notification No. 21/2002.  There are other entries in the said notification where classification  is mentioned as "any chapter".  S....