https://www.taxtmi.com/caselaws?id=171672 Imported goods covered by List 13 for petroleum operations are eligible for exemption under Notification No. 12/2012-Cus. when the prescribed essentiality certificate from the Directorate General of Hydrocarbons is produced. The certificate in this matter was undisputed and confirmed that the items were required for petroleum operations under the relevant contract. Because the goods were shown as components and equipment for production operations, they fell within the notified entry, and exemption could not be denied on the basis that some items were said not to form part of petroleum operations. The denial of the exemption was therefore unsustainable. en-us Tue, 05 Feb 2013 00:00:00 +0530 Wed, 29 Jul 2015 07:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171672 Imported goods covered by List 13 for petroleum operations are eligible for exemption under Notification No. 12/2012-Cus. when the prescribed essentiality certificate from the Directorate General of Hydrocarbons is produced. The certificate in this matter was undisputed and confirmed that the items were required for petroleum operations under the relevant contract. Because the goods were shown as components and equipment for production operations, they fell within the notified entry, and exemption could not be denied on the basis that some items were said not to form part of petroleum operations. The denial of the exemption was therefore unsustainable. Case-Laws Customs Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171672