2019 (9) TMI 290

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....efinery. They claimed benefit of concessional rate of duty available in Sr. No. 228 of notification 21/02-Cus dated 01/03/2002, available to all goods specified in entry no. 45 of List 17. The Adjudicating Authority denied the exemption on the ground that as per the entry of the notification, the goods specified in list 17 required for setting up of Crude Petroleum Refinery is only exempted, whereas the goods in question is a catalyst and the same is not required for setting up of petroleum refinery and the exemption notification is not applicable. 2. Shri Vipin Jain, Ld. Counsel appearing on behalf of the appellant, submits that during the relevant period its production capacity has enhanced from 10MMTPA to 16MMTPA and thereafter 220MMTPA....

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....29) ELT 521. He also placed reliance on the Board's circular no. 354/34/2008-TRU dated 14/03/2008 which interprets the expression "required for setting up" as not confined to initial setting up, but also to cover pipes required for replacement of worn out/damaged pipes. He submits that identical entry of the notification has been considered by this Tribunal in the case of Reliance Industries v/s Commissioner of Customs 2012 (285) ELT 562 (Tri. - Ahd.) He submits that with this decision of the Tribunal the entire issue came to rest and now it is no more res integra. Further on the above, he submits that the catalysts namely "Petromax-HD", imported by the appellant was required for use in its crude oil refinery and is covered by Sno. 45 of L....

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.... (5) (6) 228 84 or any other Chapter Goods specified in list 17 required for setting up of Crude Petroleum Refinery 5% 10%                 List 17 (See S. no. 228 of the Table) 45. Sub-assemblies, tools, accessories, protective coating/paint materials, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the goods specified in this List. 4.1 As per the plain reading of the above exemption entries, we find that there are criteria for the goods to be covered under this exemption notification: (1) The product should be used for setting up petroleum refinery. (2) The goods should be used for running, repair and maintenance of pla....