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TMI Blog2018 (2) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... gned the work was authorised to certify and it was not fault of the assessee. It was fault of representative of the department being a part of Central Government, which is a creation of Government therefore, for omission on the part of the representative of Government, assessee cannot be penalised - appeal dismissed - decided against Revenue. - D.B. Central Excise Appeal No. 25 of 2017 - - - Dated:- 27-7-2017 - K.S. Jhaveri and Inderjeet Singh, JJ. Shri Anuroop Singhi with Aditya Vijay, for the Appellant. Shri Priyesh Kasliwal for P.K. Kasliwal, for the Respondent. ORDER [Order]. - By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal prefer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were classified under heading No. 98.01 but if the same are not used in the project, shall not be classified under 98.01 at the time of re-conciliation of the goods utilized in the project after the project is complete. The importer executes a bond for assessment of goods provisionally under heading No. 98.01 and in the event any part of the goods is not found to have been used in the project the said goods shall not be classified under 98.01 and shall be classified under appropriated tariff heading relevant to that goods for the purpose of levy of duty. 4. The Tribunal while considering the matter observed as under :- 7.2 Further, the Commissioner in the impugned order says that the subject goods are not classifiable in Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ects financed by the World Bank, the Asian Development Bank or any other specified international organization and approved by the Government, NHAI is the executing authority. In terms of the Notification No. 84/97-Customs, dated 11-11-1997, in order to claim the exemption from customs duties for the goods imported into India for use in such projects, NHAI issues Customs Duty Exemption Certificate (CDEC). NHAI requires more than 700 certificates to be issued every year by the Chairman, NHAI, as executive head . In this regard NHAI had requested for delegation of power to issue certificate for the purpose of such customs duty exemption certificates to Member, NHAI in place of Chairman, NHAI. 2. Board examined the issue of delegation of po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to clarify the matter and as a result Letter F. No. 463/5/2007-Cus. V, dated 17-9-2007 is issued by the C.B.E. C.. 6. Counsel for the respondent contended that the certificate was issued by the authority which was not competent therefore, he is [not] eligible for exemption. 7. We have heard counsel for both the sides. 8. The Tribunal while considering the first issue has observed in para 7.2 which we have reproduced above, we are in complete agreement with the view taken by the Tribunal. Even otherwise wires and cables is only for project therefore, ultimately it has to be applied under the provisions of law with the ultimate object of the project and not for creating a hurdle in the creation of any industry. Similarly, the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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