TaxTMI 
TaxTMI 
2016 (9) TMI 1126
X X X X Extracts X X X X
X X X X Extracts X X X X
....l, Advocate for the appellant Shri Yogesh Agarwal, DR for the Respondent ORDER The appeal is against order dated 12.05.2010 of Commissioner of Central Excise, Jaipur. The appellants are engaged in the manufacture of electric wires and cables liable to Central Excise duty. They were supplying the said dutiable items under international competitive biddin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion No. 6/2006-CE is for goods falling under any chapter of the First Schedule to the Central Excise Tariff Act, 1985 provided the said goods are supplied against international competitive bidding. The notification has condition No. 19 which is to be satisfied by the appellant. The said condition stipulates that the goods should be exempted from the duties of customs leviable under th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tes issued by competent authority. All the Conditions of Sl. No. 400 of customs notification has been fulfilled. The classification given under custom 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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed the appeal records. 5. We find that in the same set of facts came up for decision before this Tribunal in earlier cases. In Sarita Steels and Industries Ltd. vs. CCE vide Final Orders Nos. 1076-1081/2010 dated 15.07.2010 the Tribunal held that when the fact that supplies are made to mega power projects and all the conditions have been fulfilled the goods which are required fo....