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2014 (2) TMI 633 - AT - Central ExciseExemption of goods vide serial No. 214 of Customs Notification No. 21/2002 dated 01/03/2002 - goods supplied against International Competitive Bidding (ICB) - Lower appellate authority had denied the benefit on the ground that the appellant has not produced essentiality certificate from the DGHC - Imposition of of interest and equivalent amount of penalties - Held that:- From the certificate given by the Project Implementing Authority, it is clear that the appellant has made the supply in respect of a contract awarded under International Competitive Bidding and the goods are required in connection with the petroleum operations undertaken under petroleum exploration licence or mining leases and the certificate had been issued by the General Manager (Project), Oil and Natural Gas Corporation. Therefore, it is clear that the goods have been supplied against a contract granted under International Competitive Bidding. From the said certificate is also seen that the appellant's name figures as a sub-contractor and the goods supplied by the appellant is also covered by the said certificate. It is clear from the project authority certificate that the goods are required in petroleum operations undertaken by ONGC. As regards the condition No.29 referred to in Notification No.21/2002, those conditions have been stipulated to be complied by the importers of goods and do not apply to domestic manufacturers. So long as the goods are exempt, the condition to be satisfied by the domestic suppliers is that they should be supplied under International Competitive Bidding which the appellant has fulfilled in these appeals. Therefore, we have to uphold the contention of the appellant and reject the contention of the Revenue - Following decision of CST LTD. Versus COMMISSIONER OF CENTRAL EXCISE, HYDERABAD [2008 (2) TMI 755 - CESTAT, BANGALORE] - Decided in favour of assessee.
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