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TMI Blog2016 (6) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 16-5-2016 - MS. SULEKHA BEEVI, MEMBER(JUDICIAL) AND MR .MADHU MOHAN DAMODAR, MEMBER(TECHNICAL) For the Petitioner : Shri Karan Talwar, Advocate For the Respondent : Shri S.P.Rao, AR ORDER [ORDER PER: SULEKHA BEEVI, C.S.] 1. The facts of the case are that the appellants filed a Bill of Entry for clearance of seismic support vessel MV Bravo Supporter and the consumables that remained on board at the time of conversion of the vessel, including 543.562 MT or 625 KL of Marine Gas Oil(MGO), and claimed duty exemption for the items under S.No.217 of Customs Notification No. 21/2002, on the basis of Essentiality certificates from Directorate General of Hydrocarbons, certifying that the vessel and the consumables ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the port from where the vessel was re-exported. In adjudication proceedings, the aforesaid view was confirmed by the adjudicating authority, who also ordered recovery of differential duties amounting to ₹ 45,34,474/-. Aggrieved, the appellant has preferred this appeal. 3. The appellant submits that the imported Marine Gas Oil does not confirm to BIS specification 1460 for Light Diesel Oil but in fact is required to confirm to ISO:8217 applicable to Marine Distillate Fuel DMA. Hence classification of Marine Gas Oil under residuary tariff entry 271001990 is appropriate in terms of supplementary note to Chapter 27. It was further submitted that any petroleum block in which the operations are to be carried out cannot be reached with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... results of the samples were communicated to the appellants only in 2012, the learned counsel drew our attention to a letter written by the appellants to the customs saying that the sample may be referred to CRCL for reexamination. Further no action was taken on this letter probably because by the time the letter was written a number of years have already passed. Since it is not the case of the Revenue that the product imported by the appellant does not fulfill the parameters for MGO as per the Indian Standards, we are not in a position to uphold the impugned order taking a stand that what is imported is LDO and not MGO and therefore, the benefit of exemption is not available. In fact the learned counsel went one step further and submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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