9911796707
TMI Blog2013 (2) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... Prakash Shah, Advocate, for the Appellant. Shri V.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is in appeal along with an application for stay against the impugned order. 2. Brief facts of the case are that the appellant has entered into an agreement with the Union of India and Oil Natural Gas Corporation Ltd., a public limited company, hereinafter referred to as ONGC , for exploration and development of Petroleum in India. The ONGC had imported certain items which are necessarily required for petroleum operations. While clearing the goods, the appellant claimed the benefit of Notification No. 12/2012-Cus., dated 17-3-2012 under Sl. No. 358 which provides Goods specified in List 13 requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, the learned A.R. appearing for the Revenue submitted that some of the items are not part of the process of petroleum operations. Therefore, the adjudicating authority has rightly denied certain items which were not specifically listed in any of the entries in the List 13 of the Notification 12/2012. 6. Considered the submissions made by both the sides. 7. As the appellant has already furnished a bank guarantee, which is still with the department, therefore, after granting waiver of pre-deposit of the impugned demand, we take up the appeal itself for consideration and disposal. 8. We have examined the Notification No. 12/2012-Cus., Sl. No. 358 which is reproduced hereasunder :- List 13 8. All types of oil field chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. As per the certificate issued by Directorate General of Hydrocarbons, Ministry of Petroleum Natural Gas, Govt. of India, essentiality certificate has been obtained by the appellant and all the items imported by the appellant are required for petroleum operations as per Annexure A . The list of items are reproduced as under :- (For Petroleum Operations - specified in Sl. No. 358 - List 13 of Notification No. 12/2012-Customs, dated 17-3-2012, Condition No. 43) 1. Production Sharing Contract No. and date : PSC No. Nil dated 30-6-1998 2. Oil and Gas Fields/Blocks : RJ-ON/6 3. Operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion BW-11-218, dated 12-1-2012 2. Components for vessel Reboiler-HX2A (1 set) 9 1 500000 USD 500000 Production BW-11-218, dated 12-1-2012 3. PLC SCADA Panel (1 set) 9 1 980000 USD 980000 Production BW-11-218, dated 12-1-2012 4. Booster Pumps (2 Nos.) 9 2 50000 USD 100000 Production BW-11-218, dated 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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