2023 (11) TMI 1025

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.... Respondent, as a sub-contractor availed the benefit of Notification 06/2006 dated 01.03.2016, supplied goods to M/s. Koderma Thermal Power Project Stage - I, for supply of technological structure of M/s DVC, a Govt. of India Enterprise for Barh Super Thermal Power Project, a mega power project, without payment of duty. As per Entry 91 read with condition no.19 of Notification 06/2006 -CE dated 01.03.2006 and Entry No. 400 read with condition no. 86 of Notification 21/2002-Cus dated 01.02.2002, all goods supplied against international competitive bidding falling under any Chapter of the First Schedule to Central Excise Tariff are rated 'Nil', subject to satisfaction of condition no.19, which states that the exemption would be availa....

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....ing 98.01 of the Customs tariff which attracts 'Nil' rate of duty along with Additional Customs Duty. Accordingly, it was contended that the Respondent were not entitled to get the benefit of 'Nil' rate of duty in terms of Notification No. 6/2006 dated 01.03.2006, under Entry No. 91 read with condition no. 19. 4. The Respondent submits that the project has been set up against tariff - based competitive bidding. Notification 6/2006 dated 01.03.2006 categorically exempts all goods supplied to mega power projects based on international competitive bidding. Exemption from customs duty would be available to such goods when imported into India. It is not necessary that the Respondent should also be registered under Project Import....