2005 (1) TMI 254

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..... respondent to improve their transmission and distribution network. Operative portion of the remand order of the Apex Court reads as under: " Tariff Heading 98.01 applies to all items of machinery required for the initial setting up of an unit or the substantial expansion of an existing unit of, inter alia, a specified power project. The Tribunal appears to have taken the view that 'power project' meant only for a project which generated electric power and not a project that transmitted or distributed electricity. The learned Solicitor General appearing for the Revenue, fairly concedes that 'power project' within the meaning of Tariff Heading 98.01 must include not only a project that generates electricity but also a project that transm .....

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..... was from 40 to 100%. The respondent has produced a certificate, dated 27-10-2004 to this effect from the Chief Engineer, Transmission (North) Kozhikode. The enclosure to the certificate states the position as under : Sl. No. Substation at which breakers installed Qty System improvement on account of breaker installation Remarks 1. 66 KV Substation Vizhijam 2 Nos. System capacity enhanced by 10MVA This improved the station capacity by 50% 2. 66 KV Switch yard Substation, Moolamattom 2 Nos. 22km of 66KV feeder drawn from Moolamattom to Thodupuzha thereby increasing reliability and stability of power distribution in Thodupuzha area Quality of Tho .....

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..... clear that the expansion is substantial (more than 25%) in the cases of 66 KV sub-station, Vizhijam (serial No. 1), 66KV Switchyard sub-station, Moolamattom (serial No. 2) and 110 KV sub-station, Chevayur (serial no. 4). The quantity of breakers installed at these sub-stations are 2 + 2 + 5. Thus, the respondent is entitled to the concessional rate under heading 98.01 in respect of 9 breakers installed at these sub-stations. Their claim in respect of the remaining imported breakers is not sustainable. 4. In view of what is stated above, we allow the respondent's claim for assessment under heading 98.01 in respect of the 9 breakers mentioned above and reject their claim in respect of the remaining breakers. The appeal is thus, partly allow .....

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