9911796707
TMI Blog2005 (3) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... s supplied to them under the notification cannot result in denial of benefit of exemption under the notification to the appellants. We are supported in our view by the Larger Bench decision of the Tribunal in Toyo Engineering India Ltd. v. CC,[ 2000 (10) TMI 64 - CEGAT, COURT NO. II, NEW DELHI] in which it has been held that the mere fact that the construction machinery used in the initial setting up of the specified plant could possibly be used subsequently elsewhere in the setting up of another plant will not debar the importer from the facility of project import. There is also no evidence in the present case that the goods in question were used in any other project after the implementation of the Golden Quadrilateral Project. There is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance issued by the Government of India was also enclosed. Show cause notices one dated 27-3-2003 covering the period March 2002 to December 2002 raising duty demand of Rs. 84,21,600/- and the other dated 29-1-2004 covering the month of January 2003 raising a demand of Rs. 6,52,800/- (total duty demand is Rs. 89,74,400/-) together with interest and proposing imposition of penalties were issued on the ground that the benefit of exemption under the Notification was not available to the appellants as it only exempts goods supplied to Projects financed by United Nations or International Organizations approved by the Government of India while the appellants had cleared the loaders to contractors of the respective Projects and not to the Projec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty of excise leviable thereon under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) : Provided that before clearance of the said goods, the manufacturer produces before the Assistant Commissioner of Central Excise having jurisdiction over his factory, - (c) in case the said goods are intended to be supplied to a project financed (whether by a loan or a grant) by the World Bank, the Asian Development Bank or any international organisation other than those listed in the Annexure, and (i) if the said project has been approved by the Government of India, a certificate from the executive head of the Project Implementing Authority and countersigned by an officer not below the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntractors are entitled to retain the goods supplied to them under the notification cannot result in denial of benefit of exemption under the notification to the appellants. We are supported in our view by the Larger Bench decision of the Tribunal in Toyo Engineering India Ltd. v. CC, Mumbai - 2000 (122) E.L.T. 315 in which it has been held that the mere fact that the construction machinery used in the initial setting up of the specified plant could possibly be used subsequently elsewhere in the setting up of another plant will not debar the importer from the facility of project import. There is also no evidence in the present case that the goods in question were used in any other project after the implementation of the Golden Quadrilateral ..... X X X X Extracts X X X X X X X X Extracts X X X X
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