2016 (12) TMI 762

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....he Respondent ORDER Both the authorities have not allowed the benefit of Notification No.21/2002-Cus. dt. 1.3.2002 in respect of goods specified in List 43 at Sl.No.401 (Condition No.87) of the Table for setting up of any Nuclear Power Project. 2.  It is the submission of the appellant that even though it was a contractor of nuclear project, the goods meant for the project were used therei....

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....f in the project shall not get the benefit of the notification. The notification in so far as that is relevant for adjudication of the case is reproduced as under :- Table S.No. Chapter or Heading No. or sub-heading No. Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) .... .... .... .... .... .... 401 98.01 Goods required for setti....

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....the requirement of the goods as well as the capacity is to be certified by a specified officer of Govt. of India which is also not disputed.  Appellant says that the goods imported was within the knowledge of the nuclear project authority.  They were the essential party to the import since their name appears in the Bills of Entry also. He demonstrates from page 51 of the appeal folder th....