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Case Law Details

Case Name : In re Pune IT City Metro Rail Limited (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/39/2022
Date of Judgement/Order : 09/11/2022
Related Assessment Year :
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In re Pune IT City Metro Rail Limited (CAAR Mumbai)

The applicant has sought an Advance Ruling on whether the applicant and Siemens Limited can register the said ‘Project’ and avail the concessional duty benefit under Project Import Regulations under the CTH 9801 with recommendation / sponsoring letter issued by the PMRDA.

In this regard I find that the project of the applicant is the Pune Metro Line 3 (Pune — Hingewadi) and is carried out by Pune IT City Metro Rail under the aegis of PMRDA.

As per the official website of the PMRDA viz. http://www.pmrda.gov.in, the area including the cities of Pune and Pimpri-Chinchwad, the tehsils of Maval, Mulshi, Haveli and some parts of the talukas of Bhor, Daund, Shirur, Khed, Purandar and Velhe are covered under the Pune Metropolitan Region, which is one of the largest Metropolitan Regions in the country. The Government of Maharashtra established PMRDA to carefully plan the development of Pune, the Industrial City of Pimpri-Chinchwad and the surrounding area of 7,357 sq.km. On the 31st of March 2015 the Urban Development department of Maharashtra established PMRDA as an independent Autonomous body. Some major objectives of PMRDA are long term planning, enforcing the development plans, providing for roads, water supply, sanitation, Metro Railways, necessary infrastructure and also stimulating economic development in the region. PMRDA is a body with constitutional rights responsible for the planned development of the metropolitan region.

Therefore, the project viz. the Pune Metro Line 3 (Pune — Hingewadi) carried out under the aegis of PMRDA is definitely Metro Rail Project for urban public transport. The sponsoring authority in this case would be the concerned state government in terms of 3F of the Table annexed to the Project Import Regulations and not PMRDA.

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