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TMI Blog2015 (7) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause by the time the letter was written a number of years have already passed. Since it is not the case of the Revenue that the product imported by the appellant does not fulfill the parameters for MGO as per the Indian Standards, we are not in a position to uphold the impugned order taking a stand that what is imported is LDO and not MGO and therefore the benefit of exemption is not available. - appellant is eligible for the benefit of the notification as claimed by them and accordingly the impugned order is set aside - Decided in favor of assessee. - C/20011-20013/2014-DB - Final Order Nos. 21855-21857/2014 - Dated:- 26-9-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri J.C. Patel, Advocate, for the Appellant. Shri S. Teli, AR, for the Respondent. ORDER In all the 3 appeals the issue involved is same and therefore all the 3 appeals are taken together and a common order is being passed. Transocean Discoverer 534 LLC (the appellant) imported Drillship in December 2007 which was converted into coastal run on 16-12-2007 and as per the conversion certificate dated 16-12-2007 quantity of 748.144 KL of Marine Gas Oil was found on board (onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies or such consortium and in each case in connection with petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract signed with the Government of India, on or after the 1st day of April, 1998, under the New Exploration Licensing Policy, or on or after the 1st day of April, 2001 in terms of the Coal Bed Methane Policy, as the case may be; (b) where the importer is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely :- (i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for such petroleum operations or coal bed methane operations, as the case may be, and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy, as the case may be; and (ii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s equipment and other drilling equipment required for drilling operations, snubbing units, hydraulic work over units, self elevating work over platforms, Remote Operated Vessel (ROV) (3) Helicopters including assemblies/parts (4) All types of Marine vessels to support petroleum operations including work boats, barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, Marine ship equipment including water Maker, DP system and Diving system (5) All types of Equipment/units for specialised services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, Stimulation, Coil Tubing units, drill stem testing (DST), data acquisition and processing, solids control, fishing (as related to down hole retrieval in oil field operations), well control, blowout prevention (BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and work over for oil/gas wells including wire line and down hole equipment (6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Protection Systems including anodes (23) Technical drawings, maps, literature, Data tapes, Operational and Maintenance Manuals required for petroleum operations (24) Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the goods specified in this List. The appellant is apparently a sub-contractor and therefore, the condition No. 32(c)(i) would be applicable to them. There is no dispute that such a certificate has been produced. In the essentiality certificate issued by DGHS, the quantity as well as the name of the product has been mentioned as Marine Gas Oil along with name and description of the assessee. Therefore, the only question that arises in this case is whether the product imported by the appellant can be considered as Marine Gas Oil or not. 4. The report of the chemical examiner is the basis for coming to the conclusion that appellant is not eligible for the exemption. It is seen that in the Test Memo No. 4/2008, while forwarding the samples, the Customs officers had asked to ascertain whether the sample is Marine Gas Oil or not. The Chemical Examiner in his Test Memo No. 1890-27-I-KKD dated 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s LDO and not MGO. The only conclusion that can be reached from the Test Memo is that the product imported by the appellants can be either MGO or LDO. 9. We find considerable force in the arguments advanced by the learned counsel. There was a specific query from the Custom House asking the Chemical Examiner to state specifically whether the product is MGO or not. Instead of specifically stating whether the product is MGO or not, the Chemical Examiner has chosen to show us that the product is LDO. In the absence of a specific report from the Chemical Examiner that the product is not MGO which was what required by the Custom House, it cannot be said that the Chemical Examiner s report supports the case of the Custom House. There is no evidence to show that the product is not MGO. The Chemical Examiner s report also as observed by us does not support the case of the appellant. At this juncture, the learned AR submitted that the appellants have not challenged the test report at all. In fact even though the tests were conducted much earlier the results of the samples were communicated to the appellants only in 2012, the learned counsel drew our attention to a letter written by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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