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2015 (12) TMI 1479 - CESTAT AHMEDABAD

2015 (12) TMI 1479 - CESTAT AHMEDABAD - 2016 (332) E.L.T. 875 (Tri. - Ahmd.) - Import of two Vessels for breaking purpose Demand of differential duty - bunker and stores - Burden to prove - Wrong classification of goods - Held that:- The Adjudicating Authority held that the fuel oil, engine oil and ship stores, as spare parts, food stuffs and others, as per sub para (C) of CBEC Circular No. 37/96-Cus., dated 03.07.1996, should be classified separately under heading no. 89.08 and the importer sho .....

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manifest, which was statutory document. Hence, the contention of the appellant is not sustainable. - Decided against Assessee. - Appeal No : C/879/2005, Application No : C/Cross/408/2005 - Order No. A/10829 / 2015 - Dated:- 10-6-2015 - Mr. P.K. Das and Mr. P.M, Saleem, JJ. For The Appellant: None For The Respondent:Shri G.P. Thomas, Authorised Representative Per: P.K. Das None appears on behalf of the appellant. There is no application for adjournment. On perusal of the records, we find that th .....

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behalf of the appellant. In view of that we take up the appeal for hearing. 3. After hearing the Learned Authorised Representative for the Revenue and on perusal of the records, we find that the appellants imported two Vessels for breaking purpose namely; S.S. Elizabeth Lykes & M.V. Kholmsk during the year 1995 & 1996. The Adjudicating Authority held that the fuel oil, engine oil and ship stores, as spare parts, food stuffs and others, as per sub para (C) of CBEC Circular No. 37/96-Cus. .....

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