9911796707
TMI Blog2010 (1) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected. The appeal is disposed of. - C/1083/2007 - A/67/2010-WZB/C-II/(CSTB), - Dated:- 28-1-2010 - S/Shri P. Karthikeyan, Ashok Jindal, JJ. Shri T. Viswanathan, Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. The appellant namely M/s. NTPC Ltd., exported Rotor with Rotor Heat shield for repairs and re-imported after repairs. On re-import, the importer claimed full exemption under Notification No. 174/66. The Notification No. 174/66 was applicable to the goods not produced/manufactured in India and which were private personal property. The said re-imports were having damaged parts in it. The adjudicating authority observed that the impugned goods were nei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under :- In the impugned adjudication order (re-adjudication after remand), the re-import of the goods were found to be in consonance with the Foreign Trade Policy as far as the import of Gas Turbine Rotor Shaft was concerned as it was re-imported after re-conditioning. The question that is left for consideration is only regarding re-import of unusable scrap generated during re-conditioning of the Rotor etc. Notification No. 21/02, Sr. No. 236 envisages 5% of duty leviable in place of Standard Duty of 12.5% leviable under Chapter 84 for all goods, for renovation or modernization of a power generation plant (other than captive power generation plant). However, the notification envisages the exemption only for such goods, which are for, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. Shri T. Viswanathan, ld. Counsel for the appellant submitted that appellants were entitled for the exemption as per the Notification No. 21/2002, dated 1-3-2002. He relied on Tribunal s decision in the case of GMR Energy Ltd. v. CC, Bangalore, 2007 (218) E.L.T. 676 (Tri.-Bang.) in support. In the said decision, dealing with a case of re-import after repair of similar parts of gas turbines, the Tribunal had held the imports were for renovation of power plant eligible for exemption under Notification applicable to goods at Sl. No. 236 of the table to Notification No. 21/02-Cus. He further submitted that the scrap goods re-imported were entitled for full exemption in terms of Sl. No. 3 to table to the Notification No. 94/96. 6. On the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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