9911796707
TMI Blog2022 (3) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... sable value - HELD THAT:- As the issue whether the demurrage charges are includible in the assessable value or not, has been settled by the Hon ble Apex Court in the case of C.C.E., MANGALORE VERSUS MANGALORE REFINERY PETROCHEMICALS LTD. [ 2016 (1) TMI 325 - SUPREME COURT] wherein it has been held that the demurrage charges are not includible in the assessable value - thus, the demurrage charges are not includible in the assessable value as the same are essentially post importation charges that are incurred after the goods reached the Indian ports - the demands on account of inclusion of demurrage charges in the assessable value are set aside. Entitlement for benefit of exemption Notification No. 82/2004 dated 18/08/2004 and Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 issued by the Ministry of Petroleum and Natural Gas. During the period April 2004 to May 2005, M/s. Indian Oil Corporation Ltd. imported Commercial Butane and filed provisional Bills of Entry by classifying under CTH 2711 1300 for payment of basic Customs Duty and 2711 1900 for payment of CVD. The assessments were done provisionally which were finalized on 12/03/2009. 3. In the case of Hindustan Petroleum Corporation Ltd. during the period March 2004 to June 2005, the appellant imported Commercial Butane, Commercial Propane or Commercial Propane-Butane Mixture and filed provisional Bills of Entry by classifying under CTH 2711 1300 for payment of basic Customs Duty and 2711 1900 for payment of CVD. The said Bills of Entry were finalized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as LPG. Therefore, their goods are to be classified as 'LPG' and they are entitled for benefit of Notification No. 82/2004-Cus. dated 18/08/2004 and Notification No. 11/2005-Cus. dated 01/03/2005 wherein the rate of duty on LPG was reduced. He also submitted that by filing the appeal before the learned Commissioner (Appeals) against the final assessment they have raised the issue of classification. Therefore, the observations of the learned Commissioner (Appeals) in the impugned orders are not correct. 5. On the other hand the learned AR submits that issue of inclusion of demurrage charges in assessable value has been settled and conceded the same. For the benefit of exemption Notifications, he submits that while filing Bills of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges in the assessable value are set aside. (b) Whether the appellant is entitled for benefit of exemption Notification No. 82/2004 dated 18/08/2004 and Notification No. 37/2005 dated 02/05/2005 or not? We find from the facts of the case and records placed before us and queries made during the course of the argument with the learned counsel that the issue of availability of benefit of notification was never raised by the appellants during the course of filing provisional Bills of Entry. Moreover, neither any protest was made and appellants themselves have classified their product under CTH 2711 1300 of the Customs Tariff Act. The learned Commissioner in the case of Indian Oil Corporation Limited has categorically recorded as under: "The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
