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2019 (5) TMI 869 - AT - Central ExciseBenefit of N/N. 06/2006-C.E. dated 01.03.2006 (Serial number 91) - supplies against the international competitive bidding - goods exempted from custom duty - contention of the Revenue is that the appellant should fulfill all the conditions prescribed for the purpose of exemption Notification No. 21/2002- Cus. HELD THAT:- From the reading of the notification it clear that there are 2 conditions applied:- The first condition is that the goods should be supplied against international competitive bidding which is not under dispute as already held by the Commissioner (Appeals). The Second condition is that the goods supplied by the appellant are exempted from duties of custom leviable when imported into India. As per Notification No. 21/2002-Cus dated 01.03.2002 (serial no. 214) the goods supplied by the appellant is admittedly exempted when imported into India, therefore, both the conditions stand fulfilled. Notification No. 06/2006-C.E does not prescribe any condition that condition provided for custom notification should be complied with by the assessee who manufacture and supply the goods indigenously under Notification No. 06/2006-C.E. The only condition is that the goods supplied by the appellant are exempted from custom duty which is not under dispute as per Notification No. 21/2002-Cus. From the reading of the condition 29 of Notification No. 21/2002-Cus, it is clear that the said condition is required to be fulfilled only in case goods are imported, therefore the said condition cannot be mutatis mutandis applied in case of goods indigenously supplied. So far the appellant’s supplies is against the international competitive bidding and the goods are exempted from custom duty, if imported into India, the appellant is entitled for the exemption Notification No. 06/2006- C.E. Appeal allowed - decided in favor of appellant.
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