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TMI Blog2007 (6) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 (8) TMI 242 - CESTAT, MUMBAI ], has held that the benefit of exemption under N/N. 108/95-C.E. is available to a sub-contractor when M/s. BHEL is the main contractor of an approved project. The fact that there was a contract between the main contractor and the sub-contractor will ensure that supplies made eventually reach the project site - appeal allowed. - Dr. S.L. Peeran, Shri T.K. Jayaram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plies made against International Competitive Bidding. The appellants have neither participated in any international competitive bidding nor supplied any goods directly to international competitive bidding. The Adjudicating Authority confirmed a demand of Rs. 1,82,53,464/- towards the Central Excise duty payable on the goods cleared to BHEL under Section 11A of the Central Excise Act, 1944. Interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling under any Chapter are exempted subject to condition 64 of the Notification. Condition 64 reads as follows :- 64. If the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India. It is not in dispute that the goods importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have been the bidder in International Competitive Bidding. In huge projects, the main contractor does not do everything. There is always a system of sub-contractors. If we take a view that the goods cleared by sub-contractors are not entitled for exemption on the ground they are not the bidders, the very purpose of the Notification would be defeated because the main contractor will be havin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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