https://www.taxtmi.com/caselaws?id=102001 An exemption notification for goods imported in connection with on-shore oil exploration or exploitation required certification that the goods were essential for that purpose. The text states that the empowered committee's certification on essentiality could not be displaced merely because another technical body held a different view, and that molecular sieves could fall within the expression "oilfield chemicals" for use as process chemicals in drying gas during oilfield operations. It further states that, once the goods were treated as exempt, confiscation and penalty had no basis, and in any event penal action was not justified without material showing deliberate misdeclaration. en-us Wed, 20 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102001 An exemption notification for goods imported in connection with on-shore oil exploration or exploitation required certification that the goods were essential for that purpose. The text states that the empowered committee's certification on essentiality could not be displaced merely because another technical body held a different view, and that molecular sieves could fall within the expression "oilfield chemicals" for use as process chemicals in drying gas during oilfield operations. It further states that, once the goods were treated as exempt, confiscation and penalty had no basis, and in any event penal action was not justified without material showing deliberate misdeclaration. Case-Laws Customs Wed, 20 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102001