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TMI Blog2019 (4) TMI 1704X X X X Extracts X X X X X X X X Extracts X X X X ..... 1168/2018, C/31232/2018 - A/30398-30401/2019 - Dated:- 6-3-2019 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri J C Patel, Advocate for the Appellant Shri P.S. Reddy, Dy. Commissioner/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. All these four appeals pertain to the same issue and hence are being disposed of together. 2. The appellants in these cases are engaged in offshore petroleum drilling operation under sub-contract with Oil Natural Gas Company (ONGC). They imported rig and vessels for use in connection with the operations. The Director General of Hydrocarbons issued E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emselves indicating that the samples were in the form of brown mineral Hydrocarbon oil having the following characteristics. (i) Flash point 75 C (ii) Kinetic Viscosity at 45 C 3.9 (iii) Density at 15 C 8437 gm/cc (iv) Sulphur 23.5% At the bottom there is a remark that it has the characteristics of HSD and sample was used up. 4. The test report thus indicates that the sample which was sent to them was HSD. It does not anywhere indicate that the sample is NOT MGO as claimed by the appellant. This is the short point to be decided. 5. Learned counsel for the appellant takes us through the relevant entries of the Tariff and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench in their own case in appeal C/2320/2012-DB which was decided vide Final Order No.A/31379/2017 dated 4.9.2017 in their favour by this bench relying on the decision of Essar Oil Ltd as reported in 2014 (312) ELT 492 (Tri-Ahm). 7. Learned departmental representative reiterates the findings of the lower authority. 8. We have considered the arguments on both sides and perused the records. The short point to be decided is whether the claim of the appellant that the imported goods were MGO can be rebutted by the department based on the test report which indicates only four parameters and states that it has the characteristics of HSD but does not deny that it is MGO when these 4 parameters are common to both. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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