2016 (3) TMI 613

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....Gas Compressor package, classifiable under Sub-heading No.8414.86 of the Schedule to the Central Excise Tariff Act, 1985. They supplied Gas Compressors to M/s Oil & Natural Gas Corporation Ltd (ONGC) on the basis of the tenders contract awarded to M/s Engineers India Ltd and M/s Efficient Engineers India Pvt Ltd, based on international competitive biddings for the supply to the projects viz. D1 Well-cum-water injection platform project, Sagar Laxmi and for the supply of the compressors to Mehsana Project. The Assessee cleared the goods without payment of duty, by availing the benefit of exemption Notification No.6/2002-CE, dt.01.03.2002 as amended. By the impugned order, the Adjudicating authority confirmed the demand of duty alongwith inte....

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....onents, where the Customs duty was paid, in the manufacture of Compressors and therefore, they are not eligible to avail the benefit of exemption notification. He drew the attention of the Bench to the relevant portion of the Adjudication order. 4. After hearing both the sides and on perusal of the records, we reproduce the relevant portion of the table appended to the notification 6/2002-CE dated 1.3.2007 as amended as under:-  (1) (2) (3) (4) (5) (6) 301. Any Chapter All goods supplied against International Competitive Bidding Nil Nil 64   xxxx                       &nbsp....

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....oods as specified in list 12 thereof, will attract Nil duty under the First Schedule of the CTA, 1975 and under Section 3 supra. Gas compressor is one of the goods which has been mentioned in the said list and is eligible for the said exemption from the duties of Customs. The components of gas compressor have not been notified in the said list and as such, it is concluded that such components have suffered Customs duty at the time of their import. As such, the assessee is not eligible for Central Excise duty exemption under the said Notification No.6/2002-CE, dt.01.03.2002, as amended. 5. We are unable to accept the findings of the Adjudicating authority. We have already observed that the Condition of the notification is that the goods c....

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....                 Sd/- Injection Platform Project                            DGM (E) PM, D-1 Project, Place: Mumbai                                                                  ONGC, Mumbai....