2016 (10) TMI 1209

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..... I] held that exemption cannot be denied as the goods manufactured by the appellant cannot be classified under Customs Tariff Heading 9801. Apparently, the condition of Project Import required cannot be literally imposed on Indian manufacturer for exemption under N/N. 6/2002-CE. Benefit of notification cannot be denied - appeal allowed - decided in favor of appellant. - Central Excise Appeal No .....

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..... exempted from customs duty when imported into India the same exemption shall be available to indigenous goods. The Customs Notification applicable to present case is No.21/2002-Cus dated 1.3.2002. Serial No.400 of the said Notification provides for exemption of the goods covered under Heading 9801 required to set up Mega Power Project. The appellant was denied exemption under Notification No.6/20 .....

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..... under Notification No.6/2002-CE. Similar view has been taken in various other decision of the Tribunal in Jindal Steels Industries Ltd. vs. C.C.E., Jaipur 2015 (329) ELT 595 (Tri-Delhi) and Kent Introl vs. C.C.E., Nasik 2014 (301) ELT 84 (Tri-Mum.). 3. Considering the above discussion and decided cases of the Tribunal, we find no merit in the impugned order and accordingly set aside the same .....

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