2005 (1) TMI 254

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.... breakers and connected items imported by the respondent to improve their transmission and distribution network. Operative portion of the remand order of the Apex Court reads as under: " Tariff Heading 98.01 applies to all items of machinery required for the initial setting up of an unit or the substantial expansion of an existing unit of, inter alia, a specified power project. The Tribunal appears to have taken the view that 'power project' meant only for a project which generated electric power and not a project that transmitted or distributed electricity. The learned Solicitor General appearing for the Revenue, fairly concedes that 'power project' within the meaning of Tariff Heading 98.01 must include not only a project that gener....

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....ations and in the case of 3 of them, the expansion was from 40 to 100%. The respondent has produced a certificate, dated 27-10-2004 to this effect from the Chief Engineer, Transmission (North) Kozhikode. The enclosure to the certificate states the position as under : Sl. No. Substation at which breakers installed Qty System improvement on account of breaker installation Remarks 1. 66 KV Substation Vizhijam 2 Nos. System capacity enhanced by 10MVA This improved the station capacity by 50% 2. 66 KV Switch yard Substation, Moolamattom 2 Nos. 22km of 66KV feeder drawn from Moolamattom to Thodupuzha thereby increasing reliability and stability of power distribution in Thodupuzha area Quality of Thodup....