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TMI Blog2013 (10) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... xport - Clause 8.2 lists out the categories of supply which will be considered as deemed export for the purpose of Foreign Trade Policy. A bare reading of the clause (f) would indicate that supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits import of such goods at zero percent duty, is given the benefit of deemed export - clause (g) states that the supply of goods to power projects and refineries even if not covered by clause (f) above will get the deemed export benefit - clause (e) or clause (g) is relevant for granting the deemed export benefit and has no relevance whatsoever for granting exemption under Notification 6/2006-CE - the benefit of the Exemption Notification has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t portion in the Notification 6/2006-CE dated 1.3.2006 reads as under:- G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table given below read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or subheading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of the same, the goods have to be exempted from 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. The corresponding Notification under which the said goods are exempt is Notification No.21/2006- Cus. dated 28.2.2006 (sic) at serial No.400. The relevant entry of the said Notification reads as under:- 400 9801 Goods required setting up of any Mega Power Project, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power, that is to say (a) an inter-state thermal power plant of a capacity of 700 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blic Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and (c) In the case of imports by a Private Sector Project, the quantity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project. 5. We find that in the present case there is no dispute that the goods are required for setting up of a mega power project and a certificate to that effect has been issued by the Joint Secretary to the Government of India in the Ministry of Power. Further, the certificate has also been issued to the effect that the power purchasing St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Relevant only for contract at Paragraph 1(a), (b), (c), (d), (e), (f), (g) and (h) for which Annexure-I to Appendix-27 be furnished. 3. .. . It would be seen from the above certificate that at serial No.2, the certificate required as in clause (c) above mentioned, is covered. The portion mentioned at serial No.1 is not relevant for availing the benefit of Notification 6/2006-CE read with Customs Notification 21/2006. (sic) We are of the view that whatever has been stated at serial No.1 of the certificate is not relevant for granting the benefit of Exemption Notification and is relevant only for the purpose of Foreign Trade Policy. 6. We have also gone through clause 8.2 (g) of Chapter 8 of the Foreign Trade Policy. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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