STEEL AUTHORITY OF INDIA LTD. Vs. COMMISSIONER OF C. EX., RAIPUR
LAWS(CE)-2015-7-69
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 14,2015

STEEL AUTHORITY OF INDIA LTD. Appellant
VERSUS
Commissioner Of C. Ex., Raipur Respondents




JUDGEMENT

ASHOK JINDAL, J. - (1.)Appellant is in appeal against the impugned order denying the benefit of Notification No. , dated 1 -3 -2002. The facts of this case are that the appellant supply the steel plates to Delhi Metro Rail Corporation and claimed exemption under Notification No. , dated 1 -3 -2002 Serial No. 260A. The appellant produced the necessary certificate issued by the competent authority to issue the certificate before the authorities below for claiming the exemption under said notification but the Adjudicating Authority denied the benefit of notification on the ground that steel plates are not equipments as per Entry No. 260A of the Notification 6/02. Therefore, appellant is not entitled for exemption. Consequently, the demand of duty along with interest was confirmed and penalty is also imposed. Aggrieved from the said order, appellant is before us. The ld. counsel for the appellant submits that the steel plates which appellant has supplied to DMRC are part of equipments/structures of DMRC and same is covered under the Serial No. 260A of the Notification No. . He further submits that the appellant has obtained the necessary certificate issued by the competent authority to claim exemption. Therefore, he submits that the appellant are entitled to claim the exemption under said notification. He also drew our attention to the clarification issued by Joint Secretary (TRU) vide F. No. 354/7/2003, dated 14 -9 -2004 to say that the items, in question, are part of traction equipments. He also took the support of the decision of this Tribunal in the case of Commr. of C. EX. Mumbai -III v/s. Precihole Machine Tools Pvt. Ltd. reported in : 2011 (272) E.L.T. 423 (Tri. -Mumbai) and Commr. of Cus. (Imports), Mumbai v/s. Tullow India Operations Limited reported in : 2005 (189) E.L.T. 401 (S.C.) to say that when the appellant has produced required certification to claim exemption issued by the competent authority, the appellant is entitled to claim the benefit of notification. On the other hand, ld. DR reiterated the findings of the impugned order and submits that the steel plates, in question, are neither equipments nor rolling stock to claim the duty free exemption under the said notification.
(2.)Heard the parties and considered the submissions.
(3.)The facts of this case are not in dispute. The short issue before us is that whether appellant is entitled to claim duty free exemption under Notification No. , dated 1 -3 -2002 at Serial No. 260A for steel plates required by them to Delhi Metro Rail Corporation of India or not. For better appreciation, the provisions of Notification No. are extracted herein below:
"All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in the Delhi MRTS project."

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