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TMI BlogRule 6(6) vii of CCR - clarificationX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, can we avail the exception under Rule 6(6) (vii) of CCR , 2004 if the goods supplied satisfy the eligibility conditions of notification 12/2012-CE or it is available only for goods imported and supplied against (a), (b), (c) as provided in the definition in addition to satisfying the conditions of notification 12/2012 -CE? Which view is correct? can anybody ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provide caselaws in this regard? Thanks - Reply By Naveed S - The Reply = Sir, I am not able to fully understand your query but if the goods are imported for supply to any of the projects mentioned (a), (b) and (c) including under noti. no. 12/2012 CE , then you can avail the exemption benefit under rule 6(6) (vii) of CCR,2004. - Reply By AAKASH KUMAR - The Reply = The goods ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) must be exempted from CVD and SAD (2) They must be supplied to project mentioned in sl. No. (vii) and (3) must be exempt under 12/2012-CE. All the 3 conditions must be satisfied. - Reply By Vigneshwari M - The Reply = Thanks sirs.. My query is, to avail relaxation under rule 6(6) (vii), whether import of goods is mandatory or is it enough if the goods are exempted from CVD and SAD an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d supplied to projects under notif 12/2012 - Reply By AAKASH KUMAR - The Reply = IT IS ENOUGH IF THE GOODS ARE EXEMPTED FROM CVD AND SAD UNDER A CUSTOMS TARIFF NOTF. ACTUAL IMPORT IS NOT NECESSARY. - Reply By Vigneshwari M - The Reply = Is there any caselaw supporting this contention sir? - Reply By AAKASH KUMAR - The Reply = Case law i will try to find out and will send the citation but t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rule itself is clear on this issue. Please study the text of rulevii) all goods which are exempt 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 sub-section (1) of section 3 of the said Customs Tariff Act when imported into India and are supplied, (a) against International Competitive Bidding; o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (b) to a power project from which power supply has been tied up through tariff based competitive bidding; or (c) to a power project awarded to a developer through tariff based competitive bidding, in terms of 29[12/2012-Central Excise, dated the 17th March, 2012 ]]. - Reply By Vigneshwari M - The Reply = Thanks sir, But dept contends that exception under rule 6(6)(vii) is available only f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the goods which are imported and supplied against notif 12/2012 .. So if you can help me with any relevant case law that import is not mandatory and it is enough if the goods are exempted from payment of CVD and SAD, it will be very helpful. - Reply By AAKASH KUMAR - The Reply = Dear Sir, please check:-1. If only imported goods are to be supplied as such, these are not exempted goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 6 is not applicable at all. 2. As the goods are exempted from CVD and SAD, no cenvat. If no cenvat, then how one can be expected to reverse cenvat which he has not availed. There cannot be case law when the provisions of rule itself is very clear. - Rule 6(6) vii of CCR - clarification - Query Started By: - Vigneshwari M Dated:- 3-11-2014 Central Excise - Got 8 Replies - Central Excise - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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