9911796707
TMI Blog2004 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : K.C. Mamgain, Member (T)]. - These 3 (three) appeals are filed by M/s. Surrendra Overseas Ltd., Calcutta against the Order-in-Appeal No. 6/99 (V)-Cus., dated 23-6-99, passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad. 2. Shri M. S. Kumaraswamy, learned Consultant, appeared for the appellants and Shri Kumar Santhosh, learned SDR, appeared for the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of duty. These instructions were reproduced in the Board s Circular No. 58/97, dated 6-11-97 issued from F. No. 450/77/95-Cus. IV. In support of his contention, he relied upon the decision of the Tribunal in the case of Collector of Customs C. Excise v. South East Asia Shipping Co. Ltd. reported in 1989 (43) E.L.T. 479 (Tribunal) and stated that no duty was required to be charged on the ship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these appeals, the foreign going ships were reverted to coastal trade and whatever stores were consumed during the period of operation of the vessels as coastal vessels, the duty has been demanded by the Customs Authorities. The Customs Authorities have taken the inventory at the time of reversion of the vessels to coastal trade and again when it was reverted from coastal operations to foreign goi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umed during the course of a compulsory coastal voyage which was necessitated by the existence of coastal cargo on board. It was held that customs duty is not chargeable on ship store consumed during coastal journey. However, in the present case, the ships were reverted from foreign going vessels to coastal vessels and they operated as coastal vessels for sufficient time and then reverted back as f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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