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2022 (3) TMI 368 - AT - CustomsValuation of imported goods - Import of Liquified Petroleum Gas or LPG - internationally, LPG sold as Commercial Butane, Commercial Propane or Commercial Propane-Butane Mixture - demurrage charges are includible in the assessable value or not? - entitlement for benefit of exemption Notification No. 82/2004 dated 18/08/2004 and Notification No. 37/2005 dated 02/05/2005. Inclusion of demurrage charges in the assessable value - HELD THAT:- As the issue whether the demurrage charges are includible in the assessable value or not, has been settled by the Hon’ble Apex Court in the case of C.C.E., MANGALORE VERSUS MANGALORE REFINERY & PETROCHEMICALS LTD. [2016 (1) TMI 325 - SUPREME COURT] wherein it has been held that the demurrage charges are not includible in the assessable value - thus, the demurrage charges are not includible in the assessable value as the same are essentially post importation charges that are incurred after the goods reached the Indian ports - the demands on account of inclusion of demurrage charges in the assessable value are set aside. Entitlement for benefit of exemption Notification No. 82/2004 dated 18/08/2004 and Notification No. 37/2005 dated 02/05/2005 or not? - HELD THAT:- While filing the provisional Bills of Entry, no protest was made with regard to classification of their product i.e. LPG. Therefore, at this juncture, the issue of classification cannot be raised to get the benefit of the above cited Notifications. Similar view was taken by this Tribunal in the case of M/S HINDUSTAN PETROLEUM CORPN. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2020 (9) TMI 561 - CESTAT MUMBAI] and M/S H.P.C.L. VERSUS COMMR. OF CUSTOMS, KOLKATA [2019 (4) TMI 1277 - CESTAT KOLKATA] - Therefore, the appellants are not entitled for benefit of exemption Notification No. 82/2004-Cus. dated 18/08/2004 and Exemption Notification No. 37/2005 dated 02/05/2005. Appeal allowed in part.
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