2015 (4) TMI 518

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..... spondent : Mr. R Gurunathan, AR ORDER Per: B S V Murthy: On 09.10.2014, the stay application was taken up and the requirement of pre-deposit was waived and stay was allowed and in the order sheet it was recorded that a detailed order to follow. However a memo was filed by the departmental representative on 21.10.2014 pointing out that the appeal had been filed on 06.08.2014 and therefore the ap .....

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..... appeal for final decision as requested. The issue involved is the appellant's eligibility for customs duty exemption under Notification No. 21/2002-Cus. dated 01.03.2002. The goods were classified under heading Marine Gas Oil (HSD) provisionally and thereafter the assessment was finalized taking a view that what has been imported by the appellant is LDO and not HSD. The learned counsel on beh .....

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..... ine Gas Oil is HSD or LDO, it is covered by the Essentiality Certificate and therefore exemption is available. On going through the records, we find that only ground on which the exemption has been denied is the ground that the appellants have imported Marine Gas Oil but it has the specification of the LDO and therefore benefit is not available. Since the Essentiality Certificate covers both HSD a .....

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