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TMI Blog2016 (12) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy. Requirement of law is that described goods as specified in List 43 in the notification should be imported for the purpose of setting up of nuclear projects. Such fact is not in dispute. The second condition is that projects should be of 440 MW. That is also not disputed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification to the appellant - appeal allowed. So far as the project import benefit is concerned, in view of grant of benefit under the notification, that ipsofacto allows such benefit. Appeal allowed - decided in favor of appellant. - C/475/2005 - FINAL ORDER No.41921/2016 - Dated:- 18-10-2016 - Shri D.N. Panda, Judicial Member and Shri Madhu Mohan Damodhar, Technical Member Shri Syam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Heard both sides and perused the record. 5. The show cause notice dt. 5.7.2004 makes allegation that the condition No.87 of the notification mentioned that the exemption would be available only if the goods of Chapter Heading 98.01 mentioned therein is imported by the constituent unit of the Department of Atomic Energy or Central Public Sector Undertaking. But there is no whisper in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nuclear Power Project specified in List 43, Having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy Nil Nil 87 6. The notification is concerned with the goods required for setting up of nuclear project having a capacity of 440 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 51 of the appeal folder that the goods were imported on account of the nuclear project. The sum and substance of the requirement of the notification is that the goods is subjected to exemption but not the person who imported. Therefore, without any doubt as to the import of the goods and use thereof in the Nuclear Project as per certificate issued by the Notified Authority not disputed by Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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