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2018 (11) TMI 1475 - AT - CustomsDemand of Additional Duty of Customs - Section 116 of the Finance Act, 1999 - classification of MGO - Held that:- Admittedly, both HSD and MGO are used only as fuel for compression engine either in automatic vehicles or marine vessels and in terms of technical specification for diesel fuel, there is not much variation between either of them. Further, in the HSN under Chapter Heading 2710 petroleum oils and oils obtained from bituminous minerals are classified into 7 categories and further, under Indian Customs Tariff which follows HSN classification, MGO classified in the HSN are sub-divided into three categories viz., 2710 19 20 – Aviation Turbine Fuel, 2710 1930 – High Speed Diesel and 2710 19 40 – Light Diesel Oil (LDO). This clearly and categorically establishes the fact that HSD is nothing but MGO which is generally termed as diesel in India. The assessee has nowhere disputed the classification of the fuel in dispute under Tariff Heading 2710 19 30. Appeal allowed - decided in favor of Revenue.
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