9911796707
TMI Blog2005 (1) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... remand of the matter by the Hon'ble Supreme Court vide its Order dated March 19, 2002 in Civil Appeal No.1423 of 1999 [2002 (142) E.L.T. 278 (S.C.)]. The respondent is a Electricity Board engaged in the generation and distribution of electric power. The dispute in the present appeal is the eligibility of circuit breakers and connected items imported by the respondent to improve their transmission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... citor General urges that there is need now to ascertain whether there was going to be, by reason of the imported goods, a substantial expansion (more than twenty five per cent) in the capacity of the appellant's network, which aspect had not been considered by the Tribunal. We are inclined to agree that the order of the Tribunal must be set aside and the matter remanded to the Tribunal to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the substantial expansion is only in certain distribution unit. The respondent has submitted that the goods in question have been installed in 5 sub-stations and in the case of 3 of them, the expansion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chevayur Substation and 7.6 km of 66KV feeder (cable) and 22 km of 11KV feeder added Doubling the capacity of the station (100% enhancement) 5. 110 KV Substation Thirumala 2 Nos. 66KV feeder (cable) of 6.8km added. Capacity addition of 10% 3. A perusal of Heading 98.01 makes it clear that the entry relates to items "required for the initial setting up of a unit or the substantial expansion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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