Supply of coated Pipes to ONGC in the Bombay High Region - Instruction regarding - Central Excise - 55/88-CX.6

Supply of coated Pipes to ONGC in the Bombay High Region - Instruction regarding Circular No. 55/88-CX.6 Dated 13-7-1988 [From F. No. 202/39/86-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: Supply of coated Pipes to ONGC in the Bombay High Region - Instruction regarding. Doubts have been raised by some Collectors as to whether supplies of coated pipes made by local units to the ONGC off shore installations in the Bombay High Region should be considered as exports under Central Excise Rules, 1944, or not. 2. The matter has been examined by the Board. Vide Notification No. 166/87-Central Excises, dated 11-6-1987 the provisions of the Central Excises and Salt Act, 1944, Mineral Products Act, 1958 and the Central Excise Tariff Act, 1985 have been extended to the designated areas in the Bombay High Region. Thus with effect from 11-6-1987 the matter is beyond doubt that the ONGC installations in the Bombay High Region are an integral part of the Union of India. The Board is also of the view that since the intention of the Government was always to treat such an installation as a part of Indian Territory, such installations should be considered as parts of Indian Territory even for the period prior to 11-6-1987. In other words clearances of excisable goods to the off shore installations in the Bombay High Region should be considered as clearances for home consumption both for the period 11-6-1987 onwards and for the period prior to it. 3. Pending cases may be disposed of on the basis of the above clarifications.