TaxTMI 
TaxTMI 
2019 (5) TMI 869
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....hat under Notification No. 06/2006- C.E. As per condition no.19 of the notification, as regard, exemption from customs duty the appellant have not fulfilled the condition no. 19, in as much as Clause(C) of the condition No. 29 of Notification under 21/02-Cus dated 01.03.2002 read with serial no. 214 has not been fulfilled by the appellant, accordingly the demand was confirmed by denying the exemption Notification No. 06/2006-CE, therefore, the present appeal. 2. Sh. Anand Nainawati Ld. Counsel appearing on behalf of the appellant submits that as per the Notification No. 06/2006-C.E the only condition is that the goods supplied are exempted from customs duty leviable when imported into India. The goods supplied by the appellant are undisp....
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.... 644 (S.C.) • Garware Wall Ropes Ltd-2016 (336) ELt 138 (Tri. Mumbai) 5. Hard both the sides and perused the records. We find that the dispute is that whether the appellant is entitled for exemption Notification No. 06/2006-C.E dated 01.03.2006. The notification and condition, therefore, is reproduced below:- GENERAL EXEMPTION No. 48 Exemption and effective rate of duty for specified goods of Chapters 50 to 83-In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and f....
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....tion is that the goods should be supplied against international competitive bidding which is not under dispute as already held by the Commissioner (Appeals). The Second condition is that the goods supplied by the appellant are exempted from duties of custom leviable when imported into India. As per Notification No. 21/2002-Cus dated 01.03.2002 (serial no. 214) the goods supplied by the appellant is admittedly exempted when imported into India, therefore, both the conditions stand fulfilled. The contention of the Revenue is that the appellant should fulfill all the conditions prescribed for the purpose of exemption Notification No. 21/2002- Cus. In this regard, we are of the view that the Notification No. 06/2006-C.E does not prescribe any c....
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.... as a sub-contractor and the goods supplied by the appellant is also covered by the said certificate. It is clear from the project authority certificate that the goods are required in petroleum operations undertaken by ONGC. 5.2 The Customs Notification stipulates that goods specified in List 12 should be supplied to petroleum operations undertaken by ONGC or Oil India Ltd. and Item 15 of List 12 covers all types of valves and all such valves are eligible for Customs duty exemption both from Basic Customs duty as well as CVD. Therefore, the appellant has satisfied Condition No. 19 of the Excise Notification which stipulates that the goods are exempt from duties of customs leviable under the First Schedule to the Customs Tariff and ....
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....tisfies the import policy. The assesse-applicant argued that supplies have been made in respect of the contract awarded by international competitive bidding procedure. The applicant's name also figures as a sub-contractor and the product supplied by the applicant namely Globe Control Valves also figures therein. Hence, in respect of both contracts, the goods supplied against international competitive bidding condition is satisfied. 4. As far as other condition that the goods should also be exempted from basic customs duty and additional customs duty (Condition No. 19) is also satisfied because the valves supplied were exempted. 5. As far as Condition No. 29 is concerned, the argument of the assesse-applicant was that this ....
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.... 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 not dispute that the assessee is a domestic manufacturer and has to satisfy only one of those conditions, particularly that the supply must be of goods in relation to contracts awarded under international competitive bidding procedure, then that condition is squarely satisfied. The condition such as Condition No. 29 which pertains to an importer of the goods need not be, in the given facts, satisfied by the [domestic manufacturer] and that is the co....