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2016 (11) TMI 170 - AT - CustomsDemand - import of Marine Gas Oil (MGO) - denial of benefit of exemption under N/N. 21/2002-Cus - the certificate of DGHC issued for duty-free import was for Marine Gas Oil whereas the goods imported was Light Diesel oil (LDO) - Held that: - reliance placed on the decision of the case of Transocean Discoverer 534 LLC [2015 (7) TMI 816 - CESTAT BANGALORE] where it was 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 - appeal allowed - decided in favor of appellant.
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