- (1.) The Appellant herein had filed an application for registration of 'Contract Registration' under Heading 98.01 of the Customs Tariff Act, 1975 (hereinafter referred to as 'the Act') in respect of one number of 'Waukeshah Enginator, Model VHP 5904 GSI, Gas Enginator Generating System with accessories and spares for initial setting up of a 1MW Power Generation Plant using natural gas. The adjudicating authority denied the request for registration of the contract.
(2.) Against that order, the Appellant preferred an appeal before the Commissioner (Appeals) who also held that the Appellant is not entitled for the project import benefit. Further appeal to the CEGAT preferred by the Appellant also failed.
(3.) The Appellant is trying to get the benefit of exemption Notification 21/2002 Cus dated 1.3.2002 and the endeavour is to cover the aforesaid import under serial No. 399 Sub-clause (iv). Relevant portion of Sl. No. 399 is as under: 399.98.01: (i) Fertiliser projects; 5% 16% (ii) Coal mining projects; 5% 16% (iii) captive power plants of 5MW or more 25% 16% (iv) power generation projects including 5% 16% gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation) (v) barge mounted power plants 5% Nil (vi) power transmission projects of 66KV and above 25% 16% (vii) other industrial plants or projects 25% 16%;