TaxTMI 
TaxTMI 
2019 (3) TMI 665
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....had made the clearances without payment of duty by availing the exemption under Notification No.6/2006-CE dt. 1.3.2006 applicable to clearances towards international bidding. Department took the view that the exemption granted under Notification No.6/2006-CE is subject to the condition that goods are exempted from payment of customs duty and additional customs duty when imported into India. It further appeared that the exemption under customs duty etc. provided vide Notification No.21/2002-Cus. dt. 1.3.2002 requires fulfilment of certain conditions inter alia production of certificate from the Directorate General of Hydro Carbons (DGHC) to the effect that the said product viz. process equipment are required for petroleum operations as speci....
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....ier of the goods should produce a certificate from DGHC. iv) It is substantive requirement and non-production of the same will definitely result in ineligibility of the respondents for claiming the exemption under Notification No.6/2006-CE. v) He relies upon the ratio laid down 2013 (297) ELT 374 (Tri.-Chennai) where the Tribunal had upheld the demand for nono satisfying the condition of exemption notification. 3. On the other hand, on behalf of the respondents, Ld. Advocate Shri N. Viswanathan made submissions as under : i) The issue is no longer res integra and it has been settled in their favour by Hon'ble Bombay High Court decision in CCE Nazhik Vs Kent Introl Pvt .Ltd. - 2016 (331) ELT 77 (Bom.). ii) So also, the Tribunal in the c....
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....e assistance of learned counsel, we have perused the memo of appeal and all annexures thereto including the relevant notification which has been reproduced at Page 11 of the paper book. Condition No. 29 is only relied upon but a bare perusal thereof would indicate that the Tribunal has held that Condition No. 29(c)(iv) is inapplicable to the assessee before it. As far as Condition No. 29(c)(i) to (iii) is concerned, the Tribunal found that all such stipulations, as are referred, have to be fulfilled by the importers of goods. These are not applicable to the [domestic manufacturer]. Upon perusal of Condition No. 29, we are satisfied that the Tribunal's factual conclusion does not raise any substantial question of law. Once the Revenue does n....
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.... para 8 of the judgment, the Hon'ble High Court has laid down the ratio in the following language :- "The use of the phrase 'supplied to the projects financed by the said United Nations or an International Organisation and approved by the Government of India' clearly shows that the condition for grant of exemption is supply of the goods towards the project and nothing beyond." 5. In view of the rationale as above, all the six appeals are allowed." 6.5 The common thread running through in all these judgments is that the conditinoalities that are required to be fulfilled to avail exemption of the impugned goods when they are imported under a customs exemption notification cannot be insisted upon in respect of the clearances made by the dom....