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2018 (1) TMI 615 - CESTAT ALLAHABADEligibility of exemption under N/N. 6/2006-EX dated 01/03/2006 read with N/N. 21/2002-CUS dated 01/03/2002 - flanges - non-production of certificate of DGHS as one of the Contractor/Sub-contractor - Held that: - they supplied these items as per ‘international competitive bidding’ to the Contractor/Sub-contractor executing project as per requirement - further, the condition No.29 referred to in N/N. 21/2002 is to be complied by importers of goods and do not apply to domestic manufacturers. Therefore, when there was no requirement of producing Project Authority Certificate, the reasoning given by the Appellate Authority, is otherwise out of context, is not sustainable - appeal allowed.
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