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2015 (10) TMI 270 - CESTAT AHMEDABAD

2015 (10) TMI 270 - CESTAT AHMEDABAD - TMI - Classification of Vessel with surplus fuel under CTH 8908 Appellants are contesting imposition of redemption fine and penalties in respect of importation of vessels for breaking purpose alongwith surplus fuel Held that:- identical issue was discussed by Tribunal in case of M/s. R.K. Industries and anrs. vs. Commissioner of Customs [2015 (9) TMI 369 - CESTAT AHMEDABAD] held that as per clarification/opinion of Joint DGFT, surplus fuel stored in fue .....

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e allowed Decided in favour of Assesse. - Appeal No. : C/12101,12246,12247,12400,12451,12990,13125, 12320,12399,11577,11973,12701,12800, 13123, 12948,13328,12801/2014, C/14092-14095/2013 - ORDER No. A/10430-10446/2015 - Dated:- 28-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant : Shri Rahul Gajera, Advocate For The Respondent : Shri J. Nair, Authorised Representative Per : Mr. P.K. Das; Common issue is involved in these applications and therefore all are taken up together for .....

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ev.), by final order No. A/10103-10106/2015 dated 02.02.2015, allowed the appeals of the appellants with consequential relief. The relevant portion of the said decision is reproduced below:- 3. After hearing both sides and on perusal of the records, we find that the appellants imported vessels for breaking purpose. They filed bills of entry of clearance of vessels classifiable under CTH 8908. They classified remnant Bunkers and provisions/ stores lying on the vessels under respective tariff head .....

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s (Prev.) Jamnagar, vide final order No. A/11210-11318 of 2014 dated 08.7.2014. The relevant portion of the said decision is reproduced as under:- 4.2 As per the above provisions of Foreign Trade Policy any doubt regarding classification of any item in ITC (HS) or HPBv1 or HBPv2 or schedule of DEPB Rates should be referred to DGFT whose decision shall be final and binding. As per the clarification/opinion of Joint Director General of Foreign Trade New Delhi, surplus fuel stored in fuel tanks of .....

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etter-head. Therefore, obviously the JDGFT has issued it acting in the office of DGFT as per their internal procedures. There are thousands of importers and exporters who apply for such clarifications to the DGFT. It sounds to reason that it would be physically impossible for one DGFT to personally sign replies to these apart from his numerous other responsibilities. Secondly, here there is no certification required of a named authority in the body of a fiscal notification concerning exemption f .....

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