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2019 (9) TMI 290 - AT - CustomsImport of catalyst called “Petromax-MD” for use in the production of other final product manufactured in FCC unit of its refinery - benefit of N/N. 228 of notification 21/02-Cus dated 01/03/2002, available to all goods specified in entry no. 45 of List 17 - Revenue submits that the entry no. 45 of list 17 of Sno. 228 of notification no. 21/2002-Cus is unambiguous, according to which, only those goods are exempted which are used for setting up of “Crude Petroleum Refinery”. It is beyond doubt that catalyst which is used for production of final products is not used for setting up of refinery. HELD THAT:- It is a case of the appellant that the goods is used as consumable for running, repair or maintenance of the goods specified in list - We are of the view that the use of goods for running, repair or maintenance of the goods specified in the list denotes that the same should be used in the setting up for crude petroleum refinery whereas the product in question, i.e. “Petromax-MD” is not used for running, repair and maintenance of the plant. But it is used as input consumable in the production of final product. Therefore, the goods in question is not covered under entry no. 45 of List 17 of S. no. 228 of N/No. 21/2002-Cus. dated 01/03/2002. Exemption rightly denied - appeal dismissed - decided against appellant.
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