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2020 (4) TMI 248 - AT - CustomsImport of seismic research vessel viz., ‘M.V.CREST RADIANT-5’ with consumable stores such as marine gas oil, hydraulic, lubricating & gas oil, grease, paints & thinners - benefit of N/N. 21/2002-CUS dt.01.03.2002 - Denial of benefit on the ground that the marine gas oil imported by the appellant is having the characteristics of light diesel oil - HELD THAT:- The issue came up before this Tribunal in the case of M/S C.G.G. MARINE VERSUS THE COMMISSIONER C&C. E, VISAKHAPATNAM [2016 (6) TMI 709 - CESTAT HYDERABAD] 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 Director General of Hydrocarbons, will be available to said Marine Gas Oil. As there is no dispute that the appellant has obtained the Essentiality Certificate issued by Director General of Hydrocarbons that the said goods have been used in connection with the petroleum operations, therefore, relying on the decision in the case of CGG Marine, it is held that the respondent is entitled for the benefit of exemption N/N. 21/2002. Benefit allowed - appeal dismissed - decided against Revenue.
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