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2010 (1) TMI 954 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERefund claim for short Landings of Naptha - goods as semi-solid form as per certificate of quality issued by the overseas inspection agency – Held that:- Allowance of ocean loss is available only to the bulk liquid cargo and not to the goods which are semi-solid and not volatile in nature - when it stands confirmed that Imported goods were 82.02% paraffins with only 12.15% napthene then there is no doubt to its semi-solid/oily state and non-volatile nature. As such the cited ocean/transit losses are not available in this case because impugned goods were not “bulk liquid cargo prone to losses” - Revision Application is thus rejected
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