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2018 (5) TMI 662 - AT - Central ExciseN/N. 6/02-CE dated 1st March 2002 - clearance of 30 nos volume bottle valued at ₹ 63,30,000/- to M/s Dresser Rand (I) Ltd, Ahmedabad - Held that: - It is not in dispute that the volume bottles were supplied for a project which was being executed for M/s ONGC and that the said project had been awarded by M/s ONGC in an international competitive bidding process - volume bottle is not an integral part of the compressor which is manufactured but, even so, is indispensable for installation of the compressor facility at the project site. Hence, the impugned goods are undoubtedly accessories - As notification no. 21/2002-Cus dated 1st March 2002 enables exemption from duties of customs for accessories of compressors, the benefit of duty free clearance envisaged at serial no. 301 read with condition no. 64 in notification no. 6/2002-CE, is available to the appellant. Denial of exemption also on the ground of non-participation in international competitive bidding process - Held that: - the decision of Tribunal in Toshniwal Industries Pvt. Ltd [2017 (5) TMI 387 - CESTAT NEW DELHI] relied upon, where it was held that exemption cannot be denied for the reason that sub-contractor did not take part in International Competitive Bidding - The ineligibility for non-participation in bidding process, will also not sustain. Appeal allowed - decided in favor of appellant.
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