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TMI Blog2014 (3) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... der CTH 9801 is exempt if the same is supplied for any Mega Power Project of capacity of 1000 MW or more subject to a certification by the Joint Secretary to the Government of India in the Ministry of Power. The said certificate is available on record and it is clearly stated that BARH Super Thermal Power Project has a capacity of 1000 MW or more and satisfies all other requirements for grant of exemption. Therefore, we are satisfied that the appellant has complied with the terms and conditions of the exemption notification - Decided in favour of assessee. - Appln. No. E/S/92005/14 & APPEAL No. E/85005/14 - Final Order No. A/120/2014-WZB/EB/C-II, S/62/2014-WZB/EB/C-II - Dated:- 3-2-2014 - Mr. P R Chandrasekharan and Mr. Anil Choudhary, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be exempt from customs duties. It is the contention of the appellant that vide Notification No.12/2012-Cus dated 17/03/2012, the goods required for any Mega Power Project of capacity of 1000 MW or more are exempt from import duties subject to a certification given in this regard by an officer of the rank of a Joint Secretary to the Government of India in the Ministry of Power. In the present case, there is no dispute about the fact that NTPC, BARH Super Thermal Power Project to which the appellant supplied the goods satisfied this condition as certified by the Joint Secretary to the Government of India in the Ministry of Power that BARH Super Thermal Power Project in the State of Bihar has a capacity of 1000 MW or more. The only reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es adjudged against the appellant and with the consent of both the sides, we take up the appeal itself for consideration and disposal. 5.2 Notification No. 6/2006-CE grants exemption to all goods supplied against International Competitive Bidding falling under any chapter subject to the condition that the goods are exempted from customs duty when imported into India. In the case before us, the project authority's certificate issued by the National Thermal Power Corporation clearly indicates that the supply of goods to the BARH Super Thermal Power Project is under the procedure of International Competitive Bidding and the contract has been awarded to M/s. WPIL. In the annexure to the said certificate, the appellant's name figures ..... X X X X Extracts X X X X X X X X Extracts X X X X
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