TMI Blog2014 (11) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically mentions serial No.215 of the Notification NO.21/2002, the finished products are also specified therein and the said finished products figure in List 12 to Notification No.21/2002, which also exempts the said goods from import duty vide Serial No. 216 subject to production of essentiality certificate from DGHC. Since the end use not in dispute, the appellant would be entitled the benefit of Serial No. 216 even though they have not specifically claimed the exemption. Since the assessment of duty liability has to be done by the Customs, notwithstanding the fact that the appellant did not claim the benefit of exemption, the same should have been extended to the respondent importer. Further, we observe that the demands covered unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. Ltd., who were awarded contracts by ONGC for lying of pipelines, etc. in connection with the oil exploration /exploitation activities undertaken in the Bombay High. The bare pipes imported by the ONGC were supplied to the respondent for coating and the coated pipes were supplied back to ONGC through the contractor and essentiality certificate for use of these pipes was also furnished and the respondent claimed the benefit of Serial No. 215 of the table annexed to the Notification No.21/2002-CUs dated 01/03/2002 which provides exemption on raw-materials and computer parts which provides exemption on raw-materials and computer parts used in the manufacture of goods supplied for oil exploration/exploitation subject to production of an esse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itime Zones Act, 1976, the places where Bombay High and its installations are located, are part of India and therefore, supply of pipes form the bonded warehouse to another part of India cannot be considered as an export transaction. Therefore, the learned Special Consultant submits that when the goods are cleared form the bonded warehouse it has to be considered as an import transaction and the goods should be assessed at the applicable rates of duty and view from this prospective, the dropping of demand of duty by the adjudicating authority is incorrect in law. 4. The learned Counsel for the respondent submits that when the appellant cleared the goods from the bonded warehouse, they have considered the same to be an export transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial No.215 of the Notification NO.21/2002, the finished products are also specified therein and the said finished products figure in List 12 to Notification No.21/2002, which also exempts the said goods from import duty vide Serial No. 216 subject to production of essentiality certificate from DGHC. Since the end use not in dispute, the appellant would be entitled the benefit of Serial No. 216 even though they have not specifically claimed the exemption. Since the assessment of duty liability has to be done by the Customs, notwithstanding the fact that the appellant did not claim the benefit of exemption, the same should have been extended to the respondent importer. Further, we observe that the demands covered under show-cause notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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