Custom, Excise & Service Tax Tribunal
M/S Rallison Electricals Pvt. Ltd vs Cce, Jaipur-I on 31 August, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No.2, R. K. Puram, New Delhi, Court No. 1 Date of hearing: 11.08.2016 Date of decision: 31.08.2016 Excise Appeal No. 548 of 2009 (Arising out of order-in-original No. 51/2008(C.E.) Commissioner dated 08.12.2008 passed by the Commissioner of Central Excise, Jaipur-I). M/s Rallison Electricals Pvt. Ltd. Appellant Vs. CCE, Jaipur-I Respondent
Appearance:
Sh. Naveen Mullick, Advocate for the for the appellant Sh. Amresh Jain, DR for the Respondent Coram:
Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. Ashok K. Arya, Member (Technical) Final Order No. 53298 / 2016 Per: Ashok K. Arya:
1. Both sides have been heard.
2. The appellant namely M/s Rallison Electricals Pvt. Limited is in appeal against the order-in-original No. 51/2008(CE) dated 08.12.2008 passed by Commissioner, Central Excise, Jaipur-I wherein duty of Central Excise of Rs.60,68,280/- alongwith interest has been confirmed.
3. The mater pertains to the issue as to whether the product namely electric wires and cables classifiable under CETH 8544 4990, supplied under International Competitive Bidding to Megha Power Project is eligible for exemption from duty under Notification No. 06/2006-CE dated 01.03.2006 and whether condition of Notification No. 06/2006-CE has been fulfilled and if the appellant is entitled to the benefit of this Notification.
4. The appellant has been represented by ld. Advocate, Sh. Naveen Mullick who inter alia submitted that condition of Notification No. 06/2006-CE have been fulfilled and they are entitled to benefit of this notification.
5. The Revenue has been represented by the ld. AR Sh. Amresh Jain. He reiterated the findings given in the impugned order.
6. We have carefully considered the facts of the case and the submissions of both the sides.
7. The impugned order confirms the denial of duty of Central Excise saying that conditions of Notification No. 06/2006 CE (supra) have not been fulfilled. Commissioner, Central Excise in the impugned order inter alia says that subject goods are not classifiable under Chapter Heading 9801 of Customs Tariff and required certificate has not been issued by CMD of NTPC.
7.1. The facts are that the appellant has supplied the goods against International Competitive Bidding (reference to Sr. No. 91 of Notification No. 6/2006-CE (supra) for setting up a Mega Power project of a capacity of 1000 MW or more (refer Sr. No. 400 of Notification No. 21/2002-Cus. dated 01.03.2002) and certified so through a Project Authority Certificate (PAC) dated 09.09.2005 by the Additional General Manager of NTPC, Ms. Reeta Bandopadhyay, who is duly authorised to issue such a certificate.
7.2. Further, the Commissioner in the impugned order says that the subject goods are not classifiable in Chapter heading 9801 of Customs Tariff. But from the wordings of Chapter 9801, we find that all the items of machinery as well as all components or raw materials for manufacture of the machinery and their components, required for initial setting up of a unit etc. of specified Power Project (alongwith other plants/ projects) are classified in Chapter Heading 98.01 of Customs Tariff. Therefore, there cannot be any dispute on subject items, Electric Wires & Cables as the facts stand are classifiable under Chapter Heading 98.01 of Customs Tariff and as per the discussion made above would be entitled to the benefit of exemption Notification No. 6/2006-CE dated 01.03.2006.
8. In the light of obsrvations made above, impugned order is hereby set-aside and the appeal allowed with consequential relief, if any.
(Pronounced on 31.08.2016).
(Justice (Dr.) Satish Chandra) President (Ashok K. Arya) Member (Technical) Pant