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TMI Blog2004 (11) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. The issue involved in this Appeal filed by M/s. Marinelines Ship Breakers (P) Ltd. is whether the weight of CONSTANT is to be included in LDT of the vessel imported by them. 2. Shri A. D. Maru, learned Advocate submitted that M/s. Demo International Ltd. entered into a Memorandum of Agreement dated 7-10-2002 with the Appellants for sale of the vessel M V Bute having LDT 652 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no cargo and therefore to maintain the stability in the sea, special ballast is kept; that in the present it was shown in the final departure report given to the master of the ship who handed over the same to the Customs officer with Trim and Stability Booklet of the Ship; that as per Dictionary of the Shipping Terms by Peter Brodie, CONSTANT means Combined weight of a ships stores and sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Countering the arguments, Shri S. M. Tata, learned Senior Departmental Representative, submitted that on perusal of the Trim and Stability Booklet, it was observed that LDT of the vessel was 6633 MT and CONSTANT is 350 MT; that the Constant of a vessel generally consists of spare anchor, spare tail shaft, spare propeller and machine tools etc.; that Para 2(a) of the Circular No. 37/96-Cus. d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trovert the submissions of the learned Senior Departmental Representative that CONSTANT of a vessel generally consists of spare anchor, spare tail shaft, spare propeller and machine tools etc. According to World Customs Organisation these movable gears are to included and classified along with the vessel under Heading 89.08 of the Customs Tariff for the purpose of assessment. As the CONSTANT has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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