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TMI Blog2024 (8) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is eligible for the benefit of exemption. The said decision passed by the Tribunal in M/S JAIN IRRIGATION SYSTEMS LTD VERSUS COMMISSIONER OF CENTRA EXCISE, COIMBATORE [ 2015 (10) TMI 1336 - CESTAT CHENNAI ] where it was held that ' The notification had flown under clause (6) of CTH 9801. Reference to CTH 9801 finds place in Notification No.6/2006-CE, dated 1-3-2006 as well as Notification No.12/2011-C.E., dated 7-3-2012. Reading of the customs notification, tariff heading, nature of goods cleared and Central Excise notifications enables to hold that the goods cleared by appellant were meant for drinking water supply project only. The goods so used was certified by the appropriate authority. Therefore in absence of any contrary evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law, the original authority vide order impugned herein upheld the demand of duty, interest and imposed penalties. Aggrieved by such order, the appellant is now before the Tribunal. 2. The Ld. Counsel Ms. Manasi Patil appeared and argued for the appellant. It is submitted that a show cause dt. 10.01.2013 was issued for the period December 2011 to September 2012 denying the exemption and also proposing to demand the Central Excise duty along with interest and for imposing penalties. After due process of law, the original authority vide Order-in-Original No.6/2014 dt. 31.03.2014 confirmed the demand, interest and imposed penalties. Against such order, the appellant filed an appeal before the Tribunal and vide Final Order No.40278/2015 dt. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared were meant for the purpose of execution of Drinking Water Supply Project in terms of international competitive bidding (ICB). The goods meant for clearance were of the character and nature covered by the Customs Tariff entry 9801 as has been notified by Notification No.6/2006-Cus., dated 1-3-2006 and No.12/2011-C.E. dated 7.3.2012. The first notification covers the period December 11 to Feburary 11 and the second notification covers the period March 12 to September 12. According to the mandate of the notifications goods covered by CTH 9801 imported to India, shall be exempted, if used in the drinking water supply project executed in terms of international competitive bidding. Similar such exemption was extended to the goods cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations enables to hold that the goods cleared by appellant were meant for drinking water supply project only. The goods so used was certified by the appropriate authority. Therefore in absence of any contrary evidence, the goods cleared by appellant cannot be denied exemption. Aforesaid factual finding and reasoning calls for allowing the appeal for which that is allowed. 7. The said decision has been affirmed by the Hon ble Apex Court as reported in 2017 (345) ELT A70 (SC). The relevant part is reproduced as under : Project Import Exemption to goods meant for Drinking Water supply Project under International Competitive Bidding The Supreme Court Bench comprising Hon ble Mr. Justice Dipak Misra and Hon ble Mr. Justice N.V. Ramana on 22-1-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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