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TMI Blog2005 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... viability of the additional duty of customs on the above four vessels. They claimed exemption from additional duty/countervailing duty on the strength of the exemption Notification No. 234/82-C.E., dated 1-11-82 which is meant for ocean going vessels at Sl. No. 32. The Commissioner (Appeals) in the impugned order has stated that the exemption is leviable only for ocean going vessels and not for ocean going vessels intended to be broken up. Ship breaking is contemplated for a vessel, which in the opinion of the vessel owner has lost its seaworthiness. Conversely, the exemption in Notification No. 234/82 is contemplated for a vessel with its seaworthiness intact, and cannot be interpreted otherwise. Therefore, she has upheld the Order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he vessels have come by their own motive power. Hence it is not correct to say that they are not ocean going vessels. (v) The Commissioner (Appeals) has violated the principles of natural justice for not furnishing the Bhav Nagar Customs report. (vi) As per the Hon ble High Court of Andhra Pradesh s judgment dated 6-12-2000, there is specific direction to refund an amount of Rs. 8,00,000/-. The Commissioner (Appeals) has disobeyed the orders of the High Court. (vii) The learned Counsel relied on the following case laws :- (a) Collector of Central Excise, Baroda v. Vipul Shipyard [1996 (88) E.L.T. 640 (S.C.)] (b) Engee Industrial Services (P) Ltd. v. Union of India [2004 (164) E.L.T. 242 (Kar.)] (c) Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our view the imported goods should be assessed in the form by which the importation takes place. What happens to the goods afterwards, may not be a criteria to assess them, unless the tariff specifically says so. Ocean going vessels during the relevant period were exempted from excise duty by virtue of Notification No. 234/82. The vessels which were imported arrived at the port of importation by their own motive power. They might be very old and used. On that account we cannot say that they cease to be ocean going vessels. A motor car may be very old. On that account we cannot say it is not a motor car for simple reason that we are going to scrap it. The notification does not say that the vessels which are meant for breaking up will be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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