Supreme Court of India
Zuari Industries Ltd. v. Commissioner of Central Excise & Customs
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What the Court ordered
For the above reasons, we set aside the impugned judgment of the CEGAT dated 15.11.2001 in appeal no.
Judgment, page 15
From the headnote
l' Customs Act, 1962--Customs duty-Exemption from-Entitlement- Expansion of Fertilizer Project by assessee---Goods imported for such project entitled to benefit of Project Import Assessment and benefit under Notification specifying 'nil' rate of duty in respect of goods required for fertilizer plant Assessee seeking 'Essentiality Certificate' in respect of 6 MW Captive Power Plant as part of the entire capital goods for the project-Sponsoring Ministry granting the certificate in respect of the Power Plant as well-Revenue denying the exemption on the Power Plant-Order of Revenue upheld by the
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