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TMI Blog2014 (2) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... etroleum operations undertaken under petroleum exploration licence or mining leases and the certificate had been issued by the General Manager (Project), Oil and Natural Gas Corporation. Therefore, it is clear that the goods have been supplied against a contract granted under International Competitive Bidding. From the said certificate is also seen that the appellant's name figures as a sub-contractor and the goods supplied by the appellant is also covered by the said certificate. It is clear from the project authority certificate that the goods are required in petroleum operations undertaken by ONGC. As regards the condition No.29 referred to in Notification No.21/2002, those conditions have been stipulated to be complied by the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms leviable under the First Schedule to the Customs tariff Act, 1975 and the additional duty leviable under Section 3 of he said Customs tariff Act when imported into India. Customs Notification No. 21/2002 dated 01/03/2002 vide serial No. 214 granted exemption to goods specified in List 12 required in connection with petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural gas Corporation or Oil India Ltd. on nomination basis and the exemption was subject to condition No. 29. List 12 of the said Notification covers all types of valves including high pressure valves. Condition No. 29 of the Customs Notification also stipulated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a sub-contractor and the product supplied by the appellant, namely, Globe Control Valves also figure therein. The position is that same in respect of the supplies made to Swiber Offshore Pte. Ltd. Therefore, the condition that the goods should be supplied against International competitive Bidding is clearly satisfied. 3.1 As regards the second condition that the goods should also be exempt from Basic Customs duty and the additional duty leviable, Notification No. 21/2002-Cus dated 01/03/2002 vide serial No. 214 read with List 12, Item 15, exempts all types of valves including high pressure valves. Therefore, condition No.19 of Notification 6/2006-CE is also satisfied. 3.2 As regards the condition No.29 of Notification 21/2002-Cus. t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of imported goods, essentiality certificate from DGHC is required to be produced for claiming the benefit and therefore, the said condition would apply to supplies made by the domestic manufacturer also. Inasmuch as this condition is not satisfied, the appellant is not eligible for the benefit of exemption. Accordingly, he prays for upholding the impugned orders. 5. We have carefully considered the submissions made by both the sides. 5.1 From the certificate given by the Project Implementing Authority, it is clear that the appellant has made the supply in respect of a contract awarded under International Competitive Bidding and the goods are required in connection with the petroleum operations undertaken under petroleum exploration lic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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