TaxTMI 
TaxTMI 
2018 (2) TMI 815
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....sing the order-in-original and holding that the assessee is entitled to claim exemption under Notification No. 6/2006-C.E., dated 1-3-2006 on electric wires and cables, despite non-fulfilment of the conditions enumerated therein and deleting the Central Excise Duty of Rs. 60,68,208/- along with interest? (ii) Whether the Tribunal was justified in holding that electric wires and cables falls under the heading 98.01 of Customs Tariff Act, 1975 and thus entitled for exemption under Notification No. 6/2006-C.E., dated 1-3-2006?" 3. Counsel for the appellant contended that the Tribunal has seriously committed an error in reversing the finding given by the appellate authority namely Commissioner of Customs wherein in para 12.10 reads ....
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.... or raw materials for manufacture of the machinery and their components, required for initial setting up of a unit etc. of specified Power Project (along with other plants/projects) are classified in Chapter Heading 98.01 of Customs Tariff. Therefore, there cannot be any dispute on subject items, 'Electric Wires & Cables' as the facts stand are classifiable under Chapter Heading 98.01 of Customs Tariff and as per the discussion made above would be entitled to the benefit of exemption Notification No. 6/2006-C.E., dated 1-3-2006." 5. He has also contended in view of the observations made in paras 9.08 and 9.09 of the Commissioner of Customs which reads as under :- "9.08 That they invited attention to Letter F. No. 463/5/2007-Cus.....
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....tion provides that the importer claiming duty exemption shall produce a certificate issued by the 'Executive Head' of the 'Project Implementing Authority' and countersigned by an officer not below the rank of Joint Secretary in the concerned line Ministry Board noted that the issue of CDEC is a time consuming exercise, and Board of NHAI has recently decided to delegate the power vested in the Chairman, NHAI as 'executive head' to the Member (Finance) NHAI. 3. Accordingly, Board has decided that henceforth in respect of notification No. 84/97-Customs, dated 11-11-1997, for NHAI, the exemption in the aforesaid notification shall be extended by the Customs field formations on the basis of CDEC issued by the Member (Finance), NHAI. 9.09. Noti....