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TMI Blog2015 (11) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... e domestic importers. Upon perusal of Condition no.29, we are satisfied that the Tribunal's factual conclusion does not raise any substantial question of law. Once the Revenue does not dispute that the assessee is a domestic manufacturer and has to satisfy only one of those conditions, particularly that the supply must be of goods in relation to contracts awarded under international competitive bidding procedure, then that condition is squarely satisfied. The condition such as Condition no.29 which pertains to an importer of the goods need not be, in the given facts, satisfied by the domestic importer and that is the conclusion reached by the Tribunal - conclusion of the Tribunal cannot be termed as perverse or vitiated by any error of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods specified in List 12 required in relation to petroleum operations undertaken under petroleum exploration licenses or mining leases granted by the Government of India or any State Government to Oil and Natural Gas Corporation Limited ('ONGC') on nomination basis and the exemption was subject to condition no.29. List 12 of the said Notification covers all types of valves including high pressure valves. Condition no. 29 of the Customs Notification referred above stipulated that the importer shall produce an essentiality certificate from the Directorate of Hydro Carbons ('DGHC'). In one of the appeals, the claim for benefit of exemption under the Notification No.6/2006 was rejected on the ground that the supply is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importers. This condition has no applicability to domestic manufacturers. It is this argument of the assessee applicant which has been upheld by the Tribunal in the impugned order and that is why Revenue is before us. 6. Our attention is invited by Mr.Rao to the question of law which he terms as substantial question of law. He would also invite our attention to the orders of lower appellate authority which have been reversed by the Tribunal. Mr.Rao would urge that there is no compliance with the conditions of the exemption notification and particularly Condition No.29. 7. Mr.Khemka submits that the assessee-respondent herein being a domestic manufacturer and the goods are indigenous, the conditions to be satisfied by the importers wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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