2015 (2) TMI 1001

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..... /2013-Customs dated 16.5.2013 - The circular is issued after the date of the impugned order. In these circumstances, we find that matter requires reconsideration by the adjudication authority afresh in view of the Board s circular. The impugned order is set aside and the matter is remanded to the adjudicating authority for de novo adjudication - Matter remanded back - Decided in favour of assessee. - Appeal No. C/249/12 - - - Dated:- 14-8-2014 - Mr. S. S. Kang And Mr. P. K. Jain,JJ. For the Petitioner : Mr. T. Viswanathan with Ms. Lekshmi Menon, Advocates For the Respondent : Mr. A.K. Singh, Additional Commissioner (AR) ORDER Per: S. S. Kang 1. Appellant filed this appeal against the Order-in-Appeal passed by the .....

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..... ter of the present appeal. The Board has issued clarification vide Circular No. 21/2013-Customs dated 16.5.2013 which reads as under: 2. Board has examined the issues raised and the clarifications thereon are as under: 2.1 Whether the goods imported for petroleum operations can be diverted from one eligible project to another without payment of duty on the basis of EC issued by DG, Hydrocarbons. 2.1.1 Field formations are not allowing transfer of imported goods from one eligible project to another in the absence of a specific provision to this effect in the notification. As a result, the contractors/sub-contractors are first re-exporting the goods and then re-importing the same for use in another eligible project by the same or ano .....

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..... sortium under the said notification can be made use of only if the individual constituents of the Consortium are allowed to import. Therefore, it appears that the option to import by individual constituents was always available implicitly under the impugned condition. 2.3.2 It is, therefore, clarified that an individual constituent of a Consortium with its name as importer on the Essentiality Certificate (EC) is allowed to import and avail of the exemption. 2.4 Whether each sub-contractor (of a contractor) is required to enter into a contract with the GOI or his name should figure in the contract agreement signed between the contractor and GOI for availing the benefit of this exemption. 2.4.1 Field formations are not allowing the b .....

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