Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Dressers Rand India Pvt. Ltd. Versus Commissioner of C. Ex. & Service Tax, Daman And Vice-Versa

2016 (3) TMI 613 - CESTAT AHMEDABAD

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 accepted the fact that the Compressors are exempted from Customs duty and therefore .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, 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 for the supply to the projects viz. D1 Well-cum-water injection platform proj .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 appended to the said notification and condition No.64 of the said notification. He .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

omponents 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 avail the benefit of exemption notification. He drew the attention of the Ben .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct, 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 Customs duty, it would be within the purview of exemption notification. The Adj .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he 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.01.03.2002, as amended. 5. We are unable to accept the findings of the Adjudicating au .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 our registered office located at Jeevan Bharati Tower-II, 124 Connaught Circ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version