2002 (3) TMI 571 - AT - Central Excise

Summary

The appellate tribunal granted waiver of pre-deposit of duty confirmed at Rs. 14,26,266. The case involved exports of lubricating oils to foreign vessels as ship stores. The duty demand was made based on misinterpretation of rules, but the appeal was allowed as exports could be made under either Rule 12 or Rule 13. The appeal succeeded, and appropriate relief was granted.