TaxTMI 
TaxTMI 
TaxTMI 
2023 (3) TMI 691
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....ngineers Ltd.). 2. The main issue in this appeal relates to the eligibility of Central Excise duty exemption under Notification No. 06/2006-C.E. dated 01.03.2006 for clearances of "shutdown valves" on payment of duty of Rs.53,83,819/- to M/s. Oil and Natural Gas Corporation Ltd. (hereinafter referred to as 'ONGC') during the month of March 2011 on the basis of purchase order secured through International Competitive Bidding. Initially, M/s. ONGC placed orders on the respondents for the use of these valves by certifying the area of operation as "Non-Petroleum Exploration Licence / Mining Lease" with excise duty payment at applicable rates. At the same time, Project Authority Certificate was issued by M/s. ONGC for claiming refund of the exc....
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....ion is claimed, should be goods covered under the Customs Notification No. 21/2002. It was also pointed out that M/s. ONGC has not reimbursed the excise duty portion at all even for earlier supplies in the light of the amendment of the purchase order and a certificate to that effect with account details was produced before the Original Authority. 5. Based on these, the Original Authority, through Order-in-Original No. 416/2012 dated 12.09.2012, sanctioned the refund. Against this order, an appeal was filed by the Revenue/appellant before the Lower Appellate Authority. After due process of law, the Lower Appellate Authority rejected the Revenue's appeal in terms of an Order-in-Appeal dated 23.05.2013, which is under challenge in this appeal....
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....on from Customs duty and additional customs duty when imported into India. Customs Notification 7.4 Notification No. 21/2002-Cus. dated 01.03.2002 under Sl. No. 214, with a condition (No. 29) prescribes Nil rate for standard rate and additional rate, for the goods specified in list 12, which are required in connection with the petroleum operations undertaken under petroleum exploration licence or mining leases, as the case may be, issued or renewed after the 1st of April 1999 and granted by the Government of India or any State Government to the ONGC or OIL on nomination basis. 7.5 In list No. 12, (appended to the Notification) under Sl. No. 15, all types of valves including high pressure valves have been specified. The condition No. 29 h....
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....the certificate to that effect with account details, was produced before the Original Authority, who satisfied himself about the genuineness before sanctioning the refund. 8.3 He also drew attention to the decision rendered in the case of M/s. Rallison Electricals Pvt. Ltd. cited supra, stating that it was only a stay order at that stage and a prima facie view was taken by the Bench that exemption Notification should be read as a whole and when the exemption is accompanied by certain conditions, it cannot be read ignoring the conditions attached to it. However, in the Final Order passed by the Hon'ble Tribunal in respect of the above same case, as reported in 2016 (342) E.L.T. 292 (Tri. - Delhi), the assessee's contentions were accepted. I....
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....hould 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 Notification No. 21/2002, those conditions have been stipulated to be complied by the importers of goods and do not apply to domestic manufacturers. So long as the ....
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....ibunal'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 conclusion reached by the Tribunal." 14. We have also considered the evidences given regarding granting of lease to M/s. ONGC vide Letter No. 12012/17/2010-ONG-II issued by the Ministry of Petroleum &....