Mega Power Project Supplies Exempt from Tariffs; Cable Tray Classification Challenge Deemed Irrelevant Under Central Excise Tariff Rules.

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Full Text of the Document

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....Goods supplied to Mega Power Projects under International Competitive Bidding (ICB) - The observation made by the learned Commissioner to deny the exemption that “the goods manufactured by appellant i.e. cable tray and accessories falling under chapter subheading 73089090 which is used as support for laying the cable that is structures cannot be treated as machines, spare parts or raw materials to be used in making such goods of chapter 84” is completely irrelevant for the reason that goods falling under any of the chapter headings of Central Excise Tariff is exempted.....