9911796707
TMI Blog2020 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.The petitioner was awarded a contract for supply of 400 Metric Tonnes of Composite Polyol - 78 for onward supply to Oil and Natural Gas Commission, against its purchase order. The supply was in connection with petroleum operations undertaken under petroleum exploration licenses/mining leases and were conducted on international competitive bidding, in line with the provisions of paragraph 8.2(f) and 8.4.4 (iii) of the Foreign Trade Policy (in short FTP) stating as follows: 'CHAPTER-8 DEEMED EXPORTS ........ Categories of Supply 8.2 ..... ..... ..... ..... ..... (f) Supply of goods to any project or purpose in respect of which the MoF, by a notification, permits import of such goods at zero customs duty; ..... (h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oleum exploration licences or mining leases under international competitive bidding is made in accordance with the provisions of paragraph 8.2 (f) and 8.4.4 (iii) of the policy and the import content of the order Rs. NIL. PARTICULARS OF SUPPLIES TO BE MADE-FOR ELIGIBLE PEL/ML AREA. Sr. No Description of (Exworks) Item Qty in KG Total order Value (in Rs.) 1. POLYOL-78 4,00,000.00 3,24,00,000.00 (In words Rupees: Three Crore Twenty Four Lakhs only) It is also certified that no other similar certificate to any other party has been granted for the same supplies as detailed above, under the same contract referred to above.' 4.The claim for refund before the 2nd respondent was dismissed on the ground that since there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hoice vests with the assessee. This position is no longer res integra. The Supreme Court in H.C.L. Limited vs. Collector of Customs, New Delhi (130 E.L.T. 405) states as follows: 'The question in these appeals is covered in favour of the appellant by the order of this Court in Collector of Central Excise, Baroda v. Indian Petro Chemicals [1997 (92) E.L.T. 13]. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him greater relief, regardless of the fact that that notification is general in its terms and the other notification is more specific to the goods. 2. The civil appeals are allowed and the orders under appeal are set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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