TaxTMI 
TaxTMI 
2017 (4) TMI 417
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....One such part viz. Turbine K-12-6-4T was imported through Tuticorin port through Bill of Entry No.5363 dt. 21.08.2003 declaring value thereof Rs. 3,98,82,995/-. Similarly, one generator valued at Rs. 1,42,02,891/- was imported from Mumbai Customs Port under Bill of Entry No.424 dt. 15.09.2003. Appellant availed Project Import concession in respect of customs duty under Notification No.21/2002-Cus. dt. 1.3.2002 in respect of these two imports. Goods were cleared under provisional assessment. While clearance was made in terms of Notification No.21/2002-Cus.dt. 1.3.2002, appellant also availed exemption from Additional Duty of Customs in terms of Notification No.6/2002-CE dt.1.3.2002 which was 16%. 2. Later, when the provisional assessments....
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.... it was known to it that it shall be covered by the specific notification pertaining to grant of such registration only and no benefit of any other notification is permissible. Notification No.21/2002-Cus. does not provide any scope to grant by its express terms any benefit under other notification. 5. Heard both sides and perused the record. 6. The precise dispute in this appeal is whether the Additional Duty of Customs is exempt on Turbine imported through Tuticorin Port in terms of Notification No.6/2002-CE dt. 1.3.2002 while Customs duty exemption under Notification No.21/2002-Cus. dt. 1.3.2002 was granted to the appellant under project import registration. 7. In order to examine the legislative intent in respect of grant of ex....
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....d in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table : Provided that nothing contained in this notification shall apply to - (a) the goods specified against serial Nos. 239, 240, 241 and 242 of the said Table on or after the 1^st day of April, 2003; (b) the goods specified against serial Nos. 250, 251, 252 and 415 of the said Table on or after the 1^st day of March, 2005. Explanation. - For the purposes of this notification, the rate specified in column (4) or column (5) is ad valorem rate, unless otherwise specifie....
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.... Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table, - (a) from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, subject to the relevant conditions specif....
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.....16 of the List 9 under Sl.No.237 of the Table appended to the Notification No.6/2002 is read that indicates that conversion devices producing energy using agricultural, forestry, agro-industrial, industrial, municipal and urban waste is exempt from levy of excise duty. Section 3 of the Customs Tariff Act, 1975 provides level playing field to realize additional duty of customs equal to the duty of excise when similar goods are imported so as to bring both goods in par bearing the duty burden to compete in domestic market. This intention of the legislature governs the grant of exemption. Apart from that, the intention of the Project Import Registration is that a total device capable of producing energy is intended to be exempted from excise ....