2004 (3) TMI 563

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..... r, Member (T)].- The instant stay application moved by the applicants seeks waiver of pre-deposit of duty amount of Rs. 14,21,449/-, being the Modvat credit disallowed by the lower authorities. The issue relates to assessment of CVD in respect of fuel oil recovered from breaking of the ship. The issue is, whether the said oil is part of the ship classifiable under Heading No. 89.08 or the same .....

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