https://www.taxtmi.com/caselaws?id=257001 A customs exemption for petroleum operations cannot be denied to a sub-contractor solely because its name is absent from the principal contract with the Government of India, where the competent authority's Essentiality Certificate specifically identifies the sub-contractor. A Board circular clarified that such non-mention in the principal agreement is not, by itself, a valid ground to refuse exemption. Because the circular was issued after the impugned order, the dispute required fresh examination by the adjudicating authority, and the matter was remanded for reconsideration after giving the assessee a hearing. en-us Thu, 14 Aug 2014 00:00:00 +0530 Fri, 27 Feb 2015 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257001 A customs exemption for petroleum operations cannot be denied to a sub-contractor solely because its name is absent from the principal contract with the Government of India, where the competent authority's Essentiality Certificate specifically identifies the sub-contractor. A Board circular clarified that such non-mention in the principal agreement is not, by itself, a valid ground to refuse exemption. Because the circular was issued after the impugned order, the dispute required fresh examination by the adjudicating authority, and the matter was remanded for reconsideration after giving the assessee a hearing. Case-Laws Customs Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257001