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2015 (6) TMI 863 - AT - Central ExciseExemption to goods required for petroleum operations of ONGC - Benefit of Notification No. 6/06-CE - Non fulfillment of condition regarding production of certificate from Directorate General of Hydro Carbon - Held that:- Appellant had supplied the goods, in question, by availing full duty exemption under Notification No. 6/06-CE (SI. No. 19) against international competitive bidding to M/s Essar Offshore Subsea Ltd. who were to use these goods for petroleum operations of ONGC in ONGC - Neelam Heera Reconstruction Project. There is also no dispute that the same goods if imported into India would be exempt from basic customs duty as well as additional customs duty in terms of SI. No. 214 of the table to the notification subject to the fulfillment of the certain conditions prescribed - condition No. 29 referred of the Notification No. 21/02-CUS (SI. No. 214) regarding production of a prescribed certificate for Directorate General of Hydro Carbons is not applicable to the sub-contractors who are domestic manufacturers. In view of this, the impugned order is not sustainable. The same is set aside. - Decided in favour of assessee.
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