1.Whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely,
- Import into India of drill bits; and
- Indigenous movement from the port of import to ONGC’s location.
2.If two supplies are involved in the abovementioned transaction then whether two Essentiality Certificates (‘EC’) are required to be issued i.e.
- one for import of drill bits into India under serial no. 404 of Notification No. 50/2017-Customs, dated 30 June 2017; and
- another for indigenous movement under Notification No. 3/2017-Central Tax (Rate), dated 28 June 2017 respectively.
3.If answer to (a) above is no then whether the supply of drill bits to ONGC in India will be covered by serial no. 404 of Notification No. 50/2017-Customs dated 30 June 2017 (i.e. under single EC) and no two separate ECs are required.