2013 (2) TMI 681

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..... 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 required in connection with petroleum operations undertaken under specified contracts' are exempted subject to fulfillment of condition 43 of the said Notification. As per the list 13 of the said Notification, the items which can be imported are process, production and well platforms for oil, gas and water injection including items forming part of the platforms and equipment required like process equipment, turbines, pumps, ge .....

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..... 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 chemicals including synthetic products used in petroleum operations, oil well cement and cement additives, required for drilling, production and transportation of oil or gas; 9. Process, production and well platforms for oil, gas and water injection including items forming part of the platforms and equipment required like process equipment, turbines, pumps, generators, compressors, prime movers, water make .....

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..... ms 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. Operator's name : FOCUS ENERGY LTD. 4. Sub-contractor/Supplier's Name, if any : Sub-contractors name - N.S. Suppliers name - Bennett Williamson Engineers Ltd. 5. No. & Date of sub-contract : PO No. FOCUS/OIL/2011-GGS-1021, dated 8-8-2011 6. Importer's name and address : Name FOCUS ENERGY LTD. 7. Invoice No./LC No. & Date : BW-11-216, dated 12-1-2012, BW-11-218, dated 12-1-2012 8. AWB No./Bill of Lading No. : N.A.   Sl. No. .....

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