Notification Detail :
Circular No. 21 /2013-Customs
F.No.B1/20/2013 -TRU
Government of India
Ministry of Finance
(Department of Revenue)
Tax Research Unit
*****
New Delhi, dated 16th May, 2013
To,
All Chief Commissioners of Customs.
All Chief Commissioners of Customs & Central Excise.
All Chief Commissioners of Central Excise.
Subject: Difficulties being faced in availing exemption relating to the Oil Exploration Sector – Regarding.
Sir / Madam,
Representations have been received from the trade and the field formations regarding difficulties being faced in availing/extending exemption relating to the Oil Exploration Sector under Sl. Nos 356, 358 and 359 of notification No.12/2012-Customs, dated 17-03-2012.
2. Board has examined the issues raised and the clarifications thereon are as under:
2.1 Whether the goods imported for petroleum operations can be diverted from one eligible project to another without payment of duty on the basis of EC issued by DG, Hydrocarbons.
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