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TMI Blog2024 (6) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... .2002 which clearly exempts goods imported for Mega Power Projects. The only condition prescribed in the said Notification is that the respondent should submit a certificate from an Officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power - the respondent has produced the certificate from the competent authority to the effect that the goods are required for the Mega Power Projects. Accordingly, the respondent fulfilled the condition stipulated in the said Notification. The ld. adjudicating authority has examined this issue and rightly held that the respondent is eligible for exemption in terms of Notification No. 06/2006-C.E. dated 01.03.2006 - there are no infirmity in the impugned order dropping th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of Mega Power Projects, subject to fulfilment of Condition No. 86 of the said Notification. Condition No. 86 of the Notification stipulates that an Officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power should certify that the goods are meant for Mega Power Projects. In the present case, the respondent has fulfilled the Condition No. 86 and hence they claimed that they have rightly availed the exemption. 3. In the impugned order, the ld. adjudicating authority held that the respondent are eligible for the benefit of the exemption provided under Notification No. 06/2006-C.E. dated 01.03.2006, as they have fulfilled the conditions stipulated therein and accordingly he dropped the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been registered with the appropriate Custom House in the manner specified in regulation 5 and such contract or contracts has or have been so registered. Therefore to get the benefit of assessment under Ch. Heading 98.01 the project has to be registered with the appropriate Custom House. In this case no such registration has been done. 5. The respondent submits that there is no dispute regarding supply of goods to the Mega Power Projects; Notification No. 21/2002-Cus. dated 01.03.2002 clearly exempts the goods imported for Mega Power Projects subject to satisfaction of Condition No. 86 therein. The submission of the respondent is that they have fulfilled the Condition No. 86 as they have submitted the certificate from the Joint Secretary to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts under the Project Import Regulations, 1986 and the benefit of the exemption provided under the Notification No. 21/2002-Cus. dated 01.03.2002 will be allowed only when the respondent has registered their imports as Project Imports. 8.1. We do not agree with the grounds raised by the Revenue, to deny the benefit of exemption to the respondent. We observe that the ld. adjudicating authority has examined this issue and given a clear-cut finding at paragraph 6.6 of the impugned order. For the sake of ready reference, the said paragraph is reproduced below: - 6.6 I find that in the subject show cause cum demand notice while making the allegation that the said goods were not exempted from Customs duties during the material period, the above Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods covered under Tariff Item No. 9801, the said assessee have stressed that in the light of the chapter note-1 of Chapter-98, Heading No. 98.01 takes into its ambit all goods which satisfy the conditions prescribed therein even they may be covered by a more specific heading, as in the present case, is 87741010/84741090. They have also pointed out that by description, Heading No. 98.01 inter alia covers all items of machineries including those meant for power project, and Sub heading No. 9801 0013 covers such machinery items for power project. In this context, I find that the goods covered under Chapter 84 are machinery items, which are squarely covered under heading No. 98.01, as per Chapter Note-1 of Chapter-98. I also find that this di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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