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TMI Blog2023 (3) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... AL EXCISE [ 2014 (2) TMI 633 - CESTAT MUMBAI] where it was held that 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. 21/2002, those conditions have been stipulated to be complied by the importers of goods and do not apply to domestic manufacturers. On going through the evidences given regarding granting of lease to M/s. ONGC vide Letter No. 12012/17/2010-ONG-II issued by the Ministry of Petroleum Natural Gas, Government of India and the Project Authority Certificate No. MR/MH/MM/HTP/48/08-09/Y18AC09001 dated 24.09.2010 for the supply of various shutdown valves by the respondent and also M/s. ONGC s letter dated 02.03.2012 informing that as the Central Excise duty on the shutdown valves was not payable as the supplies were meant for Petroleum Exploration Leased / Mining Leased areas where licences had been renewed after 01.04.1999 in view of Central Excise Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.02.2012 was issued proposing to reject the refund claim on various grounds, among others, to the effect that certificate as envisaged in the corresponding Customs Notification No. 21/2002 dated 01.03.2002 was required to be produced and further, that as duties were charged in the supply invoices, the claim would be hit by unjust enrichment. 4. In response, the respondents submitted explanations on various dates to the effect that the conditions prescribed in the Customs Notification No. 21/2002 could not be applied to Notification No. 06/2006 for indigenous goods and the only requirement would be that the supply should be in terms of International Competitive Bidding and that the goods, for which exemption is claimed, should be goods covered under the Customs Notification No. 21/2002. It was also pointed out that M/s. ONGC has not reimbursed the excise duty portion at all even for earlier supplies in the light of the amendment of the purchase order and a certificate to that effect with account details was produced before the Original Authority. 5. Based on these, the Original Authority, through Order-in-Original No. 416/2012 dated 12.09.2012, sanctioned the refund. Agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppended to the Notification) under Sl. No. 15, all types of valves including high pressure valves have been specified. The condition No. 29 has three main clauses namely (a), (b) and (c). Clause (a) reads as follows: - If the goods are imported by the ONGC or OIL (hereinafter referred to as the licensee ) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after 1st of April 1999, and granted by the Government of India or any State Government on nomination basis. 8.1 Learned Advocate Shri S. Murugappan, representing the respondent, has relied upon the decision rendered in the case of M/s. Kent Introl Pvt. Ltd. v. Commissioner of Central Excise, Nashik [2014-TIOL-211-CESTAT-MUM=2014 (301) E.L.T. 84 (Tri. Mum.)] and argued that the goods were supplied to M/s. ONGC and as per the Grant of Lease by the Government of India and in terms of the Project Authority Certificate dated 24.09.2010, these valves supplied are exempted under Notification No. 06/2006-C.E. dated 01.03.2006. 8.2 The Advocate also put forth that the only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is squarely covered by the decision rendered by the Hon ble West Zonal Bench of the CESTAT at Mumbai in M/s. Kent Introl Pvt. Ltd. (supra). In paragraph 5.2 of the above decision, the following observations have been made: - 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. 21/2002, those conditions have been stipulated to be complied by the importers of goods and do not apply to domestic manufacturers. So long as the goods are exempt, the condition to be satisfied by the domestic suppliers is that they should be supplied under International Competitive Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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