TMI Blog2017 (12) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... Cus. has been held to be allowable in the decision of the Tribunal in the case of Kent Introl Pvt. Ltd. [2014 (2) TMI 633 - CESTAT MUMBAI], where it was held that So long as the goods are exempt, the condition to be satisfied by the domestic suppliers is that they should be supplied under International Competitive Bidding which the appellant has fulfilled in these appeals and is eligible for exemption - appeal allowed - decided in favor of appellant. - E/459/2007-DB - 22943/2017 - Dated:- 5-12-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Mr. Ajayan. T.V, Advocate, Ravi Shankar Chander Kumar, Advocates, For the Appellant Mr. Pakshirajan, AR, For the Respondent ORRDER Per: V. Padm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame view was also taken by the learned Commissioner (A) in the impugned order. Aggrieved by the said decision, the present appeal has been filed. 2. With the above background, we heard Shri Ajayan T.V. learned advocate for the appellant as well as Shri Pakshirajan, learned DR for the Revenue. 3. It is the submission of the learned counsel that the Customs Notification No.91/2004 was mentioned but admittedly, the same is pertaining to imports covered under advance license. However, he submitted that full exemption from payment of full customs duty as well as CVD was available for such goods, as per Customs Notification No.21/2002 dated 1.3.2002 (Sl. No.400). However, it is his submission that the question of exemption from customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Oil India Ltd. and Item 15 of List 12 covers all types of valves and all such valves are eligible for Customs duty exemption both from Basic Customs duty as well as CVD. Therefore, the appellant has satisfied Condition No.19 of the Excise Notification which stipulates that the goods are exempt from duties of customs leviable under the First Schedule to the Customs Tariff and the Additional Duty leviable under Section 3 of the Customs Tariff Act when imported into India. As regards the Condition No.29 referred to in Notification No.21/2002, those conditions have been stipulated to be complied by the importers of goods and do not apply to domestic manufacturers. So long as the goods are exempt, the condition to be satisfied by the domestic su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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