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2016 (6) TMI 709 - AT - CustomsClassification of import of Marine Gas Oil - department took the view that the imported Marine Gas Oil can only be treated as Light Diesel Oil, and cannot be granted exemption under CN 21/2002, Sl No 217, against the Essentiality Certificate issued by the Directorate General of Hydrocarbons. - Held that:- what was imported was Marine Gas Oil and not Light Diesel Oil and hence the benefit of exemption under CN 21/2002, Sl.No.217, against the Essentiality Certificate issued by the Directorate General of Hydrocarbons, will be available to said Marine Gas Oil. - Decided in favour of appellant.
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