TaxTMI 
TaxTMI 
TaxTMI 
2019 (5) TMI 869
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.... 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 undisputedly exempted from custom duty, as per ....
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....oth 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 falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Central E....
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....missioner (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 condition that condition provided for custom notification should be complied with by the assessee who manufacture and supply the goods ind....
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....ate 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 the Additional Duty leviable under Section 3 of the Customs Tariff Act when imported into India. As regards the Condition No. 29 referred to in Notificatio....
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....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 applies to importer and has to be satisfied by importers. This condition has no applicability to domestic manufacturers. It is this argument of the assesse applicant which has been....