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2011 (5) TMI 161 - HC - CustomsCancellation of Essentiality Certificate - Notification No.21/2002 dated 132002 - Whether the petitioner No.2 is a subcontractor of ONGC or not is not a relevant criteria for issuing the Essentiality Certificate - Once it is found by the DGH that the goods are required for petroleum operations, then the DGH cannot refuse to issue the Essentiality Certificate - DGH had issued the Certificate, but after import, purported to cancel the Certificate not on the ground that the imported goods are not required for petroleum operations, but on the ground that the benefit of the Notification is not available to the importer in the present case - DGH could not have cancelled the Certificate on the ground that the benefit of the Notification is not available to the importer since Condition No.29(c) of the Notification No.21/02 is not fulfilled in the present case, the benefit of Notification No.21/02 would not be available - if the imports were made on permanent basis so as to use the imported goods not only for the approved ONGC project but also for other projects, then the benefit of the Notification would not be available - So long as the goods imported by the petitioner No.2 are required for petroleum operations and are in fact used by the petitioner No.1 for the petroleum operations, the question of canceling the Essentiality Certificate does not arise at all - In the present case, the petitioner No.1 is the subcontractor who is in fact executing the petroleum operations for and on behalf of the ONGC - Decided in the favour of the assessee
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