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TMI Blog2008 (7) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... ri T.K. Jayaraman, JJ. REPRESENTED BY : Shri G. Shiva Dass, Advocate, for the Appellant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The RoM has been filed in respect of the Final Order Nos. 1677-1713/2006 dated 10-10-2006 passed by this Bench. 2. Shri G. Shiva Dass, the learned Advocate, appeared on behalf of the applicant and Shri K. Sambi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be based on the Transaction Value, the deduction on account of BS&W and Free Water becomes irrelevant. So the point regarding non-allowance of deduction on account of BS&W and Free water was not pressed. 5.1 As regards the inclusion of Ship Demurrage charges, the learned Counsel referred to the decision of this Bench in the case of Shine Petroleum Pvt. Ltd. & Anr. v. CC, Mangalore [2008 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following manner for non-consideration of the grounds. After hearing both the parties, we would also give a finding in respect of the grounds. 7.1 As regards the Ship Demurrage charges, we have already held in the Shine Petroleum case (cited supra), that this will not be includible for the period prior to 26-9-2006. Therefore, following the same ratio, we are of the view that the same c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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