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TMI Blog2014 (3) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules. One such exception under Rule 6(6)(vii) applies to goods supplied against international competitive bidding. In the present case, not only the ‘circuit breakers’ have been supplied against international competitive bidding but also the ‘mandatory spares’. It was the Government’s policy to treat supply against an international competitive bidding on par with exports and grant exemption. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied circuit breakers along with mandatory spares against international competitive bidding. When they supplied the same goods to other domestic purchasers, they paid duty not only on the value of circuit breakers but also on the value of mandatory spares . However, for supplies against international competitive bidding, the appellants have been availing exemption under Notification No. 6/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernational competitive bidding. In the present case, not only the circuit breakers have been supplied against international competitive bidding but also the mandatory spares . The exemption has been availed in respect of both and the Department is not questioning the same. Rightly so, because the purchase orders as well as the bid by the appellants include not only the main item of circuit bre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bidding are not burdened with the duty on the inputs which have been supplied along with the main equipment as mandatory spares , without which they could not have fulfilled their obligation under the international competitive bidding. In view of the foregoing, the impugned orders are set aside and both the appeals are allowed. (Dictated and pronounced in open Court) - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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