9911796707
TMI Blog2004 (8) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... and also 208/92-Cus. to their branded warehouse. PSL have a licence to operate and Manufacture under Bond vide Section 65 of the Customs Act, 1962. 2. The BES were assessed provisionally under Section 18 of the Customs Act, 1962. At the time of finalisation of the assessments on observing the following points - (i) PSL, is not the actual importer, as ONGC is the actual importer/ owner. (ii) PSL merely coating the pipes on behalf of ONGC and after coating the same return them to ONGC for use in S.B.H.T. project, i.e., PSL was merely doing job work of coating and goods were not sold to ONGC. (iii) The essentiality certificate granted by Oil Industry Development Board refers to Notification No. 333/88 in BE No. 126/4-1-94 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand was not sustainable. (iii) As regards mere coating resulting/not resulting in manufacture under Section 2(f) of Central Excises Salt Act, 1944 from the process undertaken, it was found that it could be demonstrated that Bare-line-Pipes as imported are totally different from such Line Pipes emerging by a highly technical process. Therefore, manufacture did take place. (b) Revenue is in appeal, aggrieved, by these findings, on the grounds - (i) Both parties have failed to squarely establish the claim for benefit for Notification No. 208/92. (ii) ONGC the owner of pipes were given the certificate by Oil Industry Development Board under Notification No. 333/88 196/89 they had not sought the import claim u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in manufacture in accordance, with the provision of Section 65 of the Customs Act, 1962, which are thereafter to be supplied in connection with the purposes mentioned in the notification. There is no dispute about the subsequent supply for the purposes as mentioned. Manufacture in accordance with Section 65 of the Customs Act, 1962 is required to be met. This section, permits an owner of the warehouse goods to carryout any manufacturing process or other operations in the bond the words other operations would apply to all such operations which form a genre with manufacturing operations and not restricted to manufacture concept under Section 2(f) to the Central Excise Act, 1944. The coating carried out in this case would fall und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited in the Warehouse of PSL under Section 58, to be denied the benefit of the operations under The Regulation or Section 65. The warehoused goods coated for eventual use in the permissible activities under Notification No. 208/92 cannot be denied the benefit of the notification. The benefit has been correctly allowed by the Commissioner. (b) The other grounds taken by Revenue of eligibility claims made under other notifications will not upset the order, since it is well settled that benefit of an alternative Notification 20-8-1992 in this case, if eligible, would have to be granted by the assessing officer. Merely because Oil Industrial Development Board has granted as regards to notification No. 333/85 for BE 126/4-1-94 Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
