TMI Blog1984 (2) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... bunkers to ships calling at Bombay Port from their stocks. The present dispute revolves round the bunker supplied to a vessel called M.V. ELEFTHEUROPOLIS (hereinafter called the vessel ). In accordance with Central Excise Notification No. 5/66, dated 15th January, 1966, Furnace Oil supplied to bunker coastal vessels, was exempted from the excise duty leviable thereon as was in excess of ₹ 4.95 p. per metric tonne subject to observance of such procedure and .compliance with such conditions as prescribed by the Central Board of Excise Customs. 3. According to the appellants, the vessel was loaded at Bombay with cargo of oil to be discharged at the ports of Visakhapatnam and Calcutta and made the said voyage for the said specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was one bound for a foreign destination, then the benefit of full duty rebate under Central Excise Rule 12 read with Notifications No. 10/49 and 11/49, dated 5th April, 1949, should be extended to the appellants. He submitted that the vessel came in ballast from the Gulf ports to Bombay, loaded indigenous oil cargo for Vizag and Calcutta ports, discharged the cargo at these ports and sailed from Calcutta in ballast to a foreign port. He referred to a writ petition No. 391 of 1969 filed in the Bombay High Court by the appellants in a similar matter and the minutes of the Order passed by the Court, based on which they withdrew the writ petition. He also referred to the Tribunal s decision in Order No. 18/83-C in Appeal No. 31/79-C and submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Vishakhapatnam/Calcutta and load of Mineral Oil Cargo from Bombay. However it was found that this vessel apparently reverted to foreign run after discharge of the cargo at the above ports. Subsequent entry in the Custom House records shows that the vessel returned to Bombay in water ballast from Singapore on 9-10-1969, i.e. after the period of 2 months. The concessional rate of duty for bunker is only to be made available to a vessel which has completed its voyage at any Indian port and thereafter engages itself in the carriage of cargo from one Custom s port to another Custom s port which is not a part of, or in the course of its voyage to foreign port. The vessel Eleftheuropolis has been treated as a foreign going vessel as its ultimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at a foreign port for unloading at Vizag/Calcutta or any other foreign port. There is no allegation to this effect. In fact, the Departmental Representative s note clearly shows that the vessel arrived from Penang at Bombay in water ballast and left Calcutta for a foreign port after discharge of the cargo loaded at Bombay. Thus, the carriage of the cargo, which was indigenous cargo, was from an Indian port to two other Indian ports. 8. The Tribunal s Order No. 18/1983-C relied upon by both sides is not, in our view, relevant to the facts, of the present case. In that case, bunkers had been supplied to foreign-going vessels which, for operational reasons, were diverted to the coastal run. The claim for the concessional rate of duty ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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