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2015 (6) TMI 534 - AT - CustomsImport of software for Seismic purposes - Denial of the benefit of Notification No. 21/2002-Cus. dated 1.3.2002 - importation of the identical goods by the assessee - Held that:- Item imported by the appellant in this case is similar to the item imported in the case of Tullow India Operations Ltd. (2005 (10) TMI 502 - SUPREME COURT OF INDIA) i.e. IT software and also observed that in this case the item imported by the appellant is squarely covered by item No. (1) of Schedule 12 attached as per Sr. No. 214 to the Notification No. 21/2002-Cus dated 1.3.2002. Further, the appellant has produced a certificate from duly authorised person of Directorate General of Hydro Carbons, in the Ministry of Petroleum and Natural Gas, Govt. of India to the effect that imported goods are required for petroleum operations. In these circumstances, we hold that the appellant has complied with the condition of Notification No. 21/2002-Cus. dated 1.3.2002. Therefore, the appellant is entitled to avail the benefit of the said notification. - Decided in favour of assessee.
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