2016 (10) TMI 478

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.... Sh. Naveen Mullick, Advocate   for the for the appellant Sh. Amresh Jain, DR   for the Respondent ORDER 1.  Both sides have been heard. 2.  The appellant namely M/s Rallison Electricals Pvt. Limited is in appeal against the order-in-original No. 51/2008(CE) dated 08.12.2008 passed by Commissioner, Central Excise, Jaipur-I  wherein duty of Central Ex....

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....R Sh. Amresh Jain.  He reiterated the findings given in the impugned order. 6.  We have carefully considered the facts of the case and the submissions of both the sides. 7.  The impugned order confirms the denial of duty of  Central Excise saying that conditions of Notification No. 06/2006 -CE (supra) have not been fulfilled.  Commissioner, Central Excise in the impu....

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....t classifiable in Chapter heading 9801 of Customs Tariff.  But from the wordings of Chapter 9801, we find that all the items of machinery as well as all components or raw materials for manufacture of the machinery and their components, required for initial setting up of a unit etc.  of specified Power Project (alongwith other plants/ projects) are classified in Chapter Heading 98.01 of C....