1996 (10) TMI 271

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....ha, SDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T) (Oral)]. - This appeal is directed against the order in Appeal No. M. CUS. 1195/89, dated 23-5-1989 of Collector of Customs (Appeals), Madras. 2. The Appellants manufacture, inter alia, oil well cement under an Industrial licence. This oil well cement is used by ONGC after adding certain additives to make slurry. T....

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....ent under Notification No. 127/82 or 173/82. However, he submits that the impugned goods which are meant for testing the quality of oil well cement used in connection with exploration of the mineral oil or gas are covered by Notification No. 197/76, dated 2-8-1976. At Sl. No. 13 it reads "Cementation units, bunkers and ancillary equipments." He submits reading the notification exemption is granted....

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....as full compliance of the conditions of the notification. 4. Ld. D.R. vehemently reiterates the Departmental arguments and submits the equipment meant for testing the oil well cement cannot be considered ancillary equipments of Bunkers or component part of cementation unit and therefore would not be covered [by] Notification No. 197/76. 5. Ld. D.R. submits that registration of cont....

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....cation is imported for "use in connection with the exploration." We are, however, unable to accept the proposition that the testing equipment is ancillary equipment for cementation unit. Notification clearly indicates; that the ancillary equipment qualifies only the bunkers; and does not qualify the cementation units as such. The insertion of a comma after "cementation unit" and its absence in exp....