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TMI Blog2013 (11) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of importation of the goods and, therefore, they have fulfilled the terms and conditions of the Notification. Further, the appellants have used the capital goods during the period permitted in the certificate issued by DGH. After completing their use, they have sent these goods to the Visakhapatnam SEZ which activity is deemed as “export: under Section 2(m) of the SEZ Act, 2005. Thus there is no failure on the part of the appellants in fulfilling the terms and conditions of exemption. As regards the requirement of re-export, in the Foreign Trade Policy 2004-2009 provided for importation without a licence of second-hand capital goods on re-export basis by executing a legal undertaking with the Customs authorities. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were imported, claiming the benefit of Notification No. 21/2002 which grants full duty exemption subject to the condition that the goods are imported under a certificate issued by the Directorate General of Hydrocarbons (DGH in short) certifying that the goods are required for the petroleum operations to be undertaken under a contract with the Government of India. After using the goods for the said purpose the appellant in 2008-09 filed shipping bills for export of the goods to M/s. Oil Field Warehouse Services Pvt. Ltd., Vishakhapatnam SEZ. The department was of the view that the essentiality certificate issued by the DGH stipulated a condition of re-export of the goods after its usage and, therefore, the goods should have been re-exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 21/2002 as amended. The Notification only stipulates that they should submit an essentiality certificate from the DGH that the equipments imported are required for petroleum operations and the appellant has fulfilled the conditions by using the same for petroleum operations. After the usage period was over, they have exported the same to SEZ in Visakhapatnam and supply of goods from DTA to SEZ is deemed exports under Section 2(m) of the SEZ Act, 2005. Further under Section 52 of the said Act, the provisions of SEZ Act shall have over-riding effect notwithstanding anything contained contrary in any other law for the time being in force. In view of the above, the appellants have fulfilled the condition of re-export. 3.1 The further sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denial of exemption. 3.3 In the light of these submissions the appellants pray for allowing their appeals. 4. The learned AR appearing for the Revenue reiterates the findings of the lower authority. 5. We have carefully considered the rival submissions. As the issue lies in a narrow compass, after dispensing with the pre-deposit of dues adjudged, we take up the appeal for consideration and disposal. 5.1 The goods were imported by the appellant claiming the benefit of Notification 21/2002. As per the said Notification, for availment of exemption, the importer has to produce a certificate from the DGH certifying that the imported goods are required for petroleum operations in terms of a contract under the new exploration licensing po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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