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TMI Blog2013 (11) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... Project Import Regulation is not sustainable particularly when condition No. 86 of the Notification No. 21/2002 is fulfilled by them – SARITA STEELS & INDUSTRIES LTD. Versus COMMR. OF C. EX., VISAKHAPATNAM [2010 (7) TMI 568 - CESTAT, BANGALORE] – the appellants are eligible for exemption under Notification 6/2006 – Decided in favour of Assessee. - E/1963/2012 EX[DB] - Final ORDER NO. 57347/2013 - Dated:- 13-8-2013 - Mrs. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant : Shri B.L. Narsimhan, Advocate For the Respondent: Shri V.K. Srivastava, DR JUDGEMENT Per Sahab Singh : This appeal is filed by M/s Om Metals (hereinafter referred to as appellants-assessee) against the Order-in-Original no. 34-35/2012 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Further S.No. 400 of Notification No. 21/2002-Cus dated 01.03.2002 exempts the following from the entire duties of customs Goods required for setting up of any Mega Power Project specified in List 42 if such Mega Power Project is- (a) An inter-State thermal power plant of a capacity of 1000 M W or more, or (b) An inter-State hydel power plant of capacity of 500 M W or more, as certified by an officer no below the rank of a Joint Secretary to the government of India in the Ministry of Power. This exemption is subject to ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d subject to condition No. 19 of the Notification. Condition No. 19 reads as under:- 19. 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. 7. The exemption from Customs duty is provided at S.No. 400 of the table of Notification 21/2002 dated 01.03.2002 which reads as under:- S. No. Chapter or heading No. or subheading Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project. 8. The appellants submitted the certificates issued by the Joint Secretary, Government of India Ministry of Power and these certificates were examined by the Commissioner and in para 24 of the order he held that certificates are not in dispute and condition No. 86 stands satisfied. The Commissioner has denied the exemption under Notification No. 6/2006 date 01.03.2006 on the ground that S. No. 400 of the Notification No. 21/2002 dated 01.03.2006 applies to goods classifiable under Chapter 98.01 of the Customs Tariff and for availing the benefit of Notification 21/2002 for goods of 98.01 requirements of Proje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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