2025-VIL-1979-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Duty Exemption to Mega Power Project - Appellant supplied various steel pipe fittings to several Mega Power Projects claiming exemption from excise duty by availing the benefit of Notification No. 6/2006-CE dated 01.03.2006, which exempts goods supplied against International Competitive Bidding (ICB) for Mega Power Projects, provided that such goods are exempt from customs duty when imported – Denial of exemption, holding that the appellant's goods did not fall under Chapter 9801 of the Customs Tariff, which is a prerequisite for the customs duty exemption under Notification No. 21/2002-Cus dated 01.03.2002 (Sl. No. 400) - Whether the appellant is entitled to the central excise duty exemption under Notification No. 6/2006-CE dated 01.03.2006 (Sl. No. 91) for the supplies made to Mega Power Projects – HELD - The authorities below had adopted an unduly narrow interpretation of Chapter 9801 of the Customs Tariff, which covers not only "machinery" but also instruments, apparatus, appliances, control gear, transmission equipment, auxiliary equipment, and all components or raw materials required for the initial setting up of a power project. The pipe fittings supplied by the appellant, such as tube bends, tees, reducers, and elbows, are essential components for the installation of Mega Power Projects and fall squarely within the ambit of Heading 9801, notwithstanding their classification under Chapter 73 – Further, the fulfilment of the conditions under Notification No. 21/2002-Cus (Sl. No. 400) is not a prerequisite for availing the exemption under Notification No. 6/2006-CE (Sl. No. 91), as long as the goods are cleared under ICB for use in Mega Power Projects and are exempt from customs duty when imported - The impugned order is set aside and the appeal is allowed
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