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2013 (10) TMI 1259 - AT - CustomsBenefit of Notification No. 167/86 - Exemption from CVD - Import of ship for breaking - Rectification of mistake - Non consideration of one of the appeals - Appeal against the imposition of Additional Duty of Customs - Held that:- Final Order dated 6-8-2012, in the preamble, mentions that we have disposed off two appeals of the appellant. The mere perusal of our order dated 6-8-2012, clearly indicate that we had not considered the submissions made in respect of Appeal No. C/1/2008, which is against the imposition of Additional Duty of Customs (CVD) on the vessel M.V. Jagat Priya, imported for breaking - Since there is an error apparent on the face of record, our final order dated 6-8-2012, which is in respect of C/1/2008, needs rectification of mistake - Rectification granted. Benefit of Notification No. 167/86 - Exemption from CVD - Import of ship for breaking - Whether the appellants are liable to pay additional duty in respect of a vessel brought in by them for breaking up in terms of the provisions of the Customs Tariff Act, 1975 - Held that:- The vessels imported by the appellant are not seaworthy and they are admittedly for the purpose of breaking. There is a separate entry for this purpose both under the Customs Tariff Act and Central Tariff Act. The product actually imported is the material that can be retrieved from the ship; the structure by itself is of no value and the appellant subjects the vessel to a process to retrieve the material from the structure without the use of power - Therefore, appellant is eligible for the benefit of Notification No. 167/86 - Following decision of ENGEE INDUSTRIAL SERVICES (P) LTD. Versus UNION OF INDIA [2003 (5) TMI 458 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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