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Commissioner of Central Excise, Nashik Versus M/s Kent Introl Pvt. Ltd.

2015 (11) TMI 1167 - BOMBAY HIGH COURT

Benefit of serial number 91 of table annexed to Notification No.6/2006 dated 1 March 2006 - supply is not against international competitive bidding - applicant did not produce the essentiality certificate from DGHC - Held that:- Condition no.29 is only relied upon but a bare perusal thereof would indicate that the Tribunal has held that Condition no.29(c)(iv) is inapplicable to the assessee before it. As far as Condition nos.29(c)(i) to (iii) are concerned, the Tribunal found that all such stipu .....

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e bidding procedure, then that condition is squarely satisfied. The condition such as Condition no.29 which pertains to an importer of the goods need not be, in the given facts, satisfied by the domestic importer and that is the conclusion reached by the Tribunal - conclusion of the Tribunal cannot be termed as perverse or vitiated by any error of law apparent on the face of the record. The appeal, therefore, does not raise any substantial question of law - Decided against Revenue. - Central Exc .....

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), Nashik dated 29 July 2011 and 22 November 2012. The argument of the assessee-applicant before the Tribunal was that it supplied Globe Control Valves to M/s.Essar Offshore Subsea Limited and M/s.Swiber Offshore Construction Pte.Ltd. Singapore and claimed benefit of serial number 91 of table annexed to Notification No.6/2006 dated 1 March 2006. The said Notification granted exemption to goods supplied against international competitive bidding, subject to condition no.19. Condition no.19 of that .....

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any State Government to Oil and Natural Gas Corporation Limited ('ONGC') on nomination basis and the exemption was subject to condition no.29. List 12 of the said Notification covers all types of valves including high pressure valves. Condition no. 29 of the Customs Notification referred above stipulated that the importer shall produce an essentiality certificate from the Directorate of Hydro Carbons ('DGHC'). In one of the appeals, the claim for benefit of exemption under the No .....

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e Subsea Limited. In that certificate, the Applicant's name figures as a sub-contractor. The supply of goods was required in relation to petroleum operations undertaken under petroleum explorations license or mining lease under international competitive bidding and it also satisfies the import policy. The assessee applicant argued that supplies have been made in respect of the contract awarded by international competitive bidding procedure. The Applicant's name also figures as a sub-cont .....

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t was that this applies to importer and has to be satisfied by importers. This condition has no applicability to domestic manufacturers. It is this argument of the assessee applicant which has been upheld by the Tribunal in the impugned order and that is why Revenue is before us. 6. Our attention is invited by Mr.Rao to the question of law which he terms as substantial question of law. He would also invite our attention to the orders of lower appellate authority which have been reversed by the T .....

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