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2016 (3) TMI 613 - CESTAT AHMEDABAD

2016 (3) TMI 613 - CESTAT AHMEDABAD - 2016 (335) E.L.T. 289 (Tri. - Ahmd.) - Benefit of exemption Notification No.6/2002-CE denied - demand of duty alongwith interest and imposed penalty - Held that:- We have already observed that the Condition of the notification is that the goods covered in any Chapter supplied through international competitive biddings is exempted, subject to the conditions, if the goods are exempted from custom duty. In the present case, the Adjudicating authority has accept .....

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al Commissioner) ORDER PER: P.K. DAS The relevant facts of the case, in brief, are that the Assessees were engaged in the manufacture of Gas Compressor package, classifiable under Sub-heading No.8414.86 of the Schedule to the Central Excise Tariff Act, 1985. They supplied Gas Compressors to M/s Oil & Natural Gas Corporation Ltd (ONGC) on the basis of the tenders contract awarded to M/s Engineers India Ltd and M/s Efficient Engineers India Pvt Ltd, based on international competitive biddings .....

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option to pay penalty 25% of duty alongwith full amount of duty and interest within 30 days of the communication of the order under Section 11AC of the Central Excise Act 1944. The assessee filed appeal against the demand of duty, interest and penalty. Revenue filed appeal for extending option to pay penalty 25% of duty alongwith full duty and interest under Section 11AC of the Act. 2. The learned Advocate on behalf of the Appellant drew the attention of the Bench to Sr.No.301 of the Table appen .....

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s for manufacture of the Compressors. On any event, the use of the imported components cannot be the ground to deny the benefit of exemption notification, which is not mentioned in the condition of the notification. 3. The learned Authorised Representative on behalf of the Revenue reiterates the findings of the Adjudicating authority. He submits that the Appellant used imported components, where the Customs duty was paid, in the manufacture of Compressors and therefore, they are not eligible to .....

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from the duties of customs leviable under the First Schedule to the Customs Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India. On plain reading of Serial No 301 of the Table the said notification, it is clear that all goods under any Chapter supplied against international competitive biddings would be Nil rate of duty. The Condition No.64 provides that if the goods as specified in the Sr.No.301 are exempted from the Cu .....

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hedule of the CTA, 1975 and under Section 3 supra. Gas compressor is one of the goods which has been mentioned in the said list and is eligible for the said exemption from the duties of Customs. The components of gas compressor have not been notified in the said list and as such, it is concluded that such components have suffered Customs duty at the time of their import. As such, the assessee is not eligible for Central Excise duty exemption under the said Notification No.6/2002-CE, dt.01.03.200 .....

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it of exemption notification. 6. In the earlier occasion, the Bench directed the Assessee to produce the evidence that the goods were supplied to the international biddings. In this context, the learned Advocate, today, placed the certificates dt.16.11.2015 and dt.20.11.2015 of ONGC which are reproduced below:- Oil and Natural Gas Corporation Ltd Offshore Works Division 11 High, 5th Floor, Bandra Sion Link Road, Mumbai 400017 To Whom It May Concern: We, Oil And Natural Gas Corporation Ltd having .....

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