TMI Blog2019 (5) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... d supply the goods indigenously under Notification No. 06/2006-C.E. The only condition is that the goods supplied by the appellant are exempted from custom duty which is not under dispute as per Notification No. 21/2002-Cus. From the reading of the condition 29 of Notification No. 21/2002-Cus, it is clear that the said condition is required to be fulfilled only in case goods are imported, therefore the said condition cannot be mutatis mutandis applied in case of goods indigenously supplied. So far the appellant s supplies is against the international competitive bidding and the goods are exempted from custom duty, if imported into India, the appellant is entitled for the exemption Notification No. 06/2006- C.E. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 591-593/2010-DB - A/10840-10842/2019 - Dated:- 13-5-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU MEMBER (TECHNICAL) Shri. Anand Nainawati, Advocate for the Appellant Shri. G. Jha, Authorized Representative for the Respondent ORDER PER: RAMESH NAIR The brief facts of the case are that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. He placed reliance on the following judgment: Honda Siel Power Products Ltd-2015 (323) ELT 644 (S.C.) Garware Wall Ropes Ltd-2016 (336) ELt 138 (Tri. Mumbai) 5. Hard both the sides and perused the records. We find that the dispute is that whether the appellant is entitled for exemption Notification No. 06/2006-C.E dated 01.03.2006. The notification and condition, therefore, is reproduced below:- GENERAL EXEMPTION No. 48 Exemption and effective rate of duty for specified goods of Chapters 50 to 83-In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, from so much o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribe any condition that condition provided for custom notification should be complied with by the assessee who manufacture and supply the goods indigenously under Notification No. 06/2006-C.E. The only condition is that the goods supplied by the appellant are exempted from custom duty which is not under dispute as per Notification No. 21/2002-Cus. From the reading of the condition 29 of Notification No. 21/2002-Cus, it is clear that the said condition is required to be fulfilled only in case goods are imported, therefore the said condition cannot be mutatis mutandis applied in case of goods indigenously supplied. This very issue has been considered by the Mumbai Bench of this Tribunal in the case of Kent Intro Pvt Ltd (Supra) wherein the Tribunal has passed the following order:- 5. We have carefully considered the submissions made by both the sides. 5.1 From the certificate given by the Project Implementing Authority, it is clear that the appellant has made the supply in respect of a contract awarded under International Competitive Bidding and the goods are required in connection with the petroleum operations undertaken un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sea 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 assesse-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-contractor and the product supplied by the applicant namely Globe Control Valves also figures therein. Hence, in respect of both contracts, the goods supplied against international competitive bidding condition is satisfied. 4. As far as other condition that the goods should also be exempted from basic customs duty and additional customs duty (Condition No. 19) is also satisfied because the valves supplied were exempted. 5. As far as Condition No. 29 is concerned, the argument of the assesse-applicant 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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