9911796707
TMI Blog2023 (11) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.02.2007 categorically states that supply of goods under the contract to be made to the power project in India were under the procedure of international competitive bidding. The name of the Respondent was included as sub-contractor in the contract document of M/s DVC, who were responsible for completion of the mega power project. The Respondent has satisfied all the conditions required to avail the exemption as provided under Notification 6/2006 dated 01.03.2006 - the allegation of the department that the Respondent would be eligible for the exemption under Notification 6/2006 dated 01.03.2006, only if they are registered under Project Import Regulations 1986. Registration under Project Import is required only when they import the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al competitive bidding falling under any Chapter of the First Schedule to Central Excise Tariff are rated 'Nil', subject to satisfaction of condition no.19, which states that the exemption would be available if the goods were exempted from duties of customs leviable, when imported into India. The Respondent vide their letter dated 27.11.2010 submitted a certificate issued by the Joint Secretary, Ministry of Power, to the effect that the project was a mega power project. The Project Authority Certificate dated 05.02.2007 categorically stated that supply of goods under the contract to be made to the power project in India were under the procedure of international competitive bidding. The name of the Respondent was included as sub-cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased on international competitive bidding. Exemption from customs duty would be available to such goods when imported into India. It is not necessary that the Respondent should also be registered under Project Import Regulations, 1986 to avail the exemption. Accordingly, they contended that they are eligible for the exemption provided under Notification 6/2006 dated 01.03.2006 and prayed for rejection of the appeal filed by the department. 5. Heard both sides and perused the appeal records. 6. We observe that the Respondent supplied components/parts/accessories to the Coal Handling plant for Barh Super Thermal Power Project. The Respondent vide their letter dated 27.11.2010 submitted a certificate issued by the Joint Secretary, Minist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent that the Respondent would be eligible for the exemption under Notification 6/2006 dated 01.03.2006, only if they are registered under Project Import Regulations 1986. Registration under Project Import is required only when they import the goods. In this case the Respondent has supplied goods manufactured by them domestically, for which exemption is specifically provided under notification 6/2006 dated 01.03.2006. Since, the Respondent has satisfied all the conditions required to avail the exemption under notification 6/2006 dated 01.03.2006, we find no infirmity in the order-in-original passed by the adjudicating authority, dropping the proceedings. Accordingly, we uphold the impugned order passed by the adjudication authority and rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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