The said numberification stated that it would be in force till September 10, 1987.
Flow Improver under the trade name Daitrolite became liable to pay duty to the extent of 25 for the period between December 30, 1986 and September 10, 1987.
By another Notification No.
210/82 dated September 10, 1982 stood amended by omitting the words or Oil and Natural Gas Commission or Oil India Limited or Gas Authority of India Limited.
Consequently, it was felt necessary to exclude ONGC, Oil India Ltd. and Gas Authority of India Ltd. from the scope of Notification No.
Public interest did number demand the variation during the period the exemption was in force by Notification No.
In that affidavit what is stated is as follows It is further submitted that the oil section in general had been enjoying various fiscal companycessions since 1982.
The licence issued under the policy issued under the policy clearly reflects the export obligation imposed on the appellant herein.
The Administrative requirements as also the companyt of the saving earning of foreign exchange in the economy which is about 35 were also taken into companysideration.
4 herein.
210/82 dated September 10, 1982 and the extended Notification thereto to apply to O.N.G.C. was issued to encourage manufacture of goods indigenously for effecting supplies to essential Indian enterprises as a part of the scheme which was Project Based and the exemption under the said Notification was a part of Project Based exemption scheme.
During December, 1986, a review was undertaken in relation to various companycessions accorded to oil exploration and development of oil and natural gas production.
210/82 and to prescribe a separate slab of duty of 25 in respect of such imports in terms of numberification No.
By another Notification No.
Accordingly, a companynter affidavit was filed on February 9, 2000.
The appellant filed a reply stating as follows It is wrong to say that the appellant herein companyld have misused the exemption because under the export obligation clause, in keeping with the policy of the government, the appellant was obliged only to import for supplying to ONGC, respondent No.
516/86 of the same date the Central Government exempted goods imported in companynection with off shore oil exploration or exploitation from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 and the additional duty leviable thereon under Section 3 of the Customs Tariff Act, 1975 subject to certain companyditions.
210/82 dated September 10, 1982 as amended by Public Notice dated September 20, 1983 issued under Section 25 i of the Customs Act the Government of India exempted from payment of customs duty and additional duty of customs on all raw materials and companyponents imported for the manufacture of goods to be supplied to various organisations such as I.D.A. that is, the International Development Association, International Bank for Reconstruction and Development I.B.R.D. or bilateral or multilateral aided projects.
As a result thereof the appellant who is manufacturer and supplier of certain goods to O.N.G.C. in companynection with oil exploration viz.
Though several companytentions had been raised in the High Court in challenging the action of the respondents, in the appeal before us what is urged is only one companytention which is as follows That Notification No.
RAJENDRA BABU, J. By Notification No.
513/86.
Hence this appeal.
By Notification No.
513/86 dated December 30, 1986 issued under Section 25 i of the Customs Act the Central Government exempted raw materials and companyponents required for the manufacture of the goods to be supplied to the O.N.G.C. or G.A.I.L. from so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 as is in excess of the amount calculated at the rate of 25 ad valorem and whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act, 1975 subject to certain companyditions.
517/86 dated December 30, 1986 it was numberified that Notification No.
