TaxTMI 
TaxTMI 
2014 (2) TMI 633
X X X X Extracts X X X X
X X X X Extracts X X X X
....lves to M/s. Essar Offshore Subsea Ltd. and M/s. Swiber Offshore Construction pte. Ltd., Singapore and claimed benefit of serial no. 91 of the table annexed to Notification No.6/2006 and 01/03/2006. The said notification granted exemption to "goods supplied against International Competitive Bidding. Subject to condition No. 19." Condition No 19 stipulated that the goods are exempted from duties of Customs leviable under the First Schedule to the Customs tariff Act, 1975 and the additional duty leviable under Section 3 of he said Customs tariff Act when imported into India. Customs Notification No. 21/2002 dated 01/03/2002 vide serial No. 214 granted exemption to goods specified in List 12 required in connection with petroleum operations und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....exploration licences or mining leases under international competitive bidding (ICB) and is made in accordance with the provisions of Paragraphs 8.2(f) and 8.4.4(iii) of the Policy and the import content of the order is EUR ________plus USD _______. From the above it is very clear that the supplies have been made in respect of a contract awarded under ICB procedure. The appellant's name also figures as a sub-contractor and the product supplied by the appellant, namely, Globe Control Valves also figure therein. The position is that same in respect of the supplies made to Swiber Offshore Pte. Ltd. Therefore, the condition that the goods should be supplied against International competitive Bidding is clearly satisfied. 3.1 As regards the secon....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2004. Notification 6/2006 is the successor Notification to the Notification 6/2002 and therefore the ratio of the said decision would apply in respect of Notification 6/2006 also as the wordings of the exemption are identical. It is accordingly prayed that the appeals be allowed. 4. The learned Additional Commissioner |(AR) appearing for the Revenue, on the other hand, contends that in respect of imported goods, essentiality certificate from DGHC is required to be produced for claiming the benefit and therefore, the said condition would apply to supplies made by the domestic manufacturer also. Inasmuch as this condition is not satisfied, the appellant is not eligible for the benefit of exemption. Accordingly, he prays for upholding the imp....