9911796707
TMI Blog2008 (2) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 369 - CESTAT, BANGALORE ], where The Tribunal, in the case of Automatic Electric Ltd. v. CCE, Mumbai [ 2004 (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 - appeal allowed. - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri V.J. Sankara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... files objection on behalf of the department. It is stated that the Revenue has not accepted the stated Tribunal Final Order and have filed writ petition before the Hon ble A.P. High Court. She submits that the impugned order may be confirmed. Learned counsel submits that there is no stay of the operation of the stated Tribunal Final Order. Therefore the Final Order No. 636 637/07 dated 6-6-2007 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 imported for supply to Mega Projects are entitled to whole duty exemption under Customs Tariff Act. The next thing to be examined is whether the goods supplied are against International Competitive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 having hundreds of sub-contractors in Mega Projects. In our view, inasmuch as the appellants had supplied the goods to M/s. BHEL, who are the bidders of International Competitive Bidding, the cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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