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2019 (3) TMI 665 - AT - Central ExciseClearances towards international bidding - benefit of N/N. 6/2006-CE dt. 1.3.2006 - Held that:- The conditinoalities that are required to be fulfilled to avail exemption of the impugned goods when they are imported under a customs exemption notification cannot be insisted upon in respect of the clearances made by the domestic manufactures, for example under Notification No.6/2006-CE. Coming to the Ld. A.R’s contention that respondents are neither a contractor nor a sub-contractor but only a supplier, the Commissioner (Appeals) in para-6 of the impugned order has observed that it is not in dispute that respondent has supplied certain process equipments to Cairn Energy India Pvt. Ltd. for use in Petroleum Exploration Operation against international competitive bidding. So also, we find that in para-2 of both the SCNs, it has been clearly indicated that respondent had cleared processed equipment to M/s.GEA Cooling Tower Technologies India Pvt. Ltd. and that the goods were further consigned to M/s.Cairn Energy India Pvt. Ltd. - Thus there is no dispute on the fact that goods have indeed been supplied for the purpose of petroleum exploration operations to the sub-contractor and from thereon to the main contractor. In the circumstances, this particular argument of the Ld. A.R will not succeed. Appeal dismissed - decided against Revenue.
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