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TMI Blog2017 (4) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... ject Authority Certificates (PAC) issued by the Project authorities during the period December, 2010 to September, 2011. As per the condition of the notification, the goods are exempted from payment of duty if supplied against International Competitive Bidding and are exempted under Customs Tariff Act subject to the fulfillment of the conditions laid down thereunder. A show-cause notice was issued wherein it was alleged that the assessee have submitted the PAC issued by different authorities along with the name of the main contractor. The contract has been awarded to main contractor and the appellant was supplier to the sub-contractor of the main contractor of the project, whose name is certified in the PAC. It was contended that as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving benefit of notification to the appellant was not challenged by the Department. The said Commissioner's (Appeals) order dated 15.1.2016 was also accepted by the Revenue. Therefore, in the present case also, the issue being identical, the appellant is entitled for exemption Notification No.6/2006-CE. Accordingly, appeal deserves to be allowed. 3. Shri Sanjay Hasija, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. We find that the issue to be decided by us in the present case is that whether the appellant being supplier of the goods to sub-contractor whose name is appearing in the PAC is eligible to exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods are required in petroleum operations undertaken by ONGC. 5.2 The Customs Notification stipulates that goods specified in List 12 should be supplied to petroleum operations undertaken by ONGC or Oil India Ltd. and Item 15 of List 12 covers all types of valves and all such valves are eligible for Customs duty exemption both from Basic Customs duty as well as CVD. Therefore, the appellant has satisfied condition No.19 of the Excise Notification which stipulates that the goods are exempt from duties of customs leviable under the First Schedule to the Customs Tariff and the Additional Duty leviable under Section 3 of the Customs Tariff Act when imported into India. As regards the condition No.29 referred to in Notification No.21/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submitted the reconciliation statement alongwith the required certificates with respect to the supplies and the Adjudicating Authority, in his impugned order, in para No.11.20 stated that "I find that the quantity of the goods cleared to the various Mega Power Projects by claiming exemption Notification No.6/2006-CE dated 1.03.2006 is within the quantity ordered as per the PACs and related documents and have not exceeded the quantity ordered". 8. In view of above I find that the appellant no. 1 have cleared the quantity of the goods as ordered by PAC they are eligible for exemption under notification no. 6/2006 -CE and hence the demand of Rs. 4,07,888/- is not tenable and has to be set aside. 9. As far as the appeal by appellant no.2, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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