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M/s C.G.G. Marine Versus The Commissioner C&C. E, Visakhapatnam

2016 (6) TMI 709 - CESTAT HYDERABAD

Classification of import of Marine Gas Oil - department took the view that the imported Marine Gas Oil can only be treated as Light Diesel Oil, and cannot be granted exemption under CN 21/2002, Sl No 217, against the Essentiality Certificate issued by the Directorate General of Hydrocarbons. - Held that:- what was imported was Marine Gas Oil and not Light Diesel Oil and hence the benefit of exemption under CN 21/2002, Sl.No.217, against the Essentiality Certificate issued by the Directorate Gene .....

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the consumables that remained on board at the time of conversion of the vessel, including 543.562 MT or 625 KL of Marine Gas Oil(MGO), and claimed duty exemption for the items under S.No.217 of Customs Notification No. 21/2002, on the basis of Essentiality certificates from Directorate General of Hydrocarbons, certifying that the vessel and the consumables as listed, are required for petroleum operations and have been imported by appellants for execution of contract as sub-contractor of ONGC. Th .....

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t 3. Density at 15 degrees C : 0.8487 gm/cc 4. Sulphus : 0.379 The sample has the characteristics of LDO . 2. On the basis of the Test Report, the department took the view that the imported Marine Gas Oil can only be treated as Light Diesel Oil, and cannot be granted exemption under CN 21/2002, Sl No 217, against the Essentiality Certificate issued by the Directorate General of Hydrocarbons. It was also the view of the dept that exemption cannot be availed for the items used during the voyage of .....

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s required to confirm to ISO:8217 applicable to Marine Distillate Fuel DMA. Hence classification of Marine Gas Oil under residuary tariff entry 271001990 is appropriate in terms of supplementary note to Chapter 27. It was further submitted that any petroleum block in which the operations are to be carried out cannot be reached without voyage from port and the vessel has to be necessarily re-exported after completion of exploration activity, consumption of consumables during onward and return jou .....

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There was a specific query form the Custom House asking the Chemical Examiner to state specifically whether the product is MGO or not. Instead of specifically stating whether the product is MGO or not, the chemical examiner has chosen to show us that the product is LDO. In the absence of a specific report from the chemical examiner that the product is not MGO which was what required by the custom House, it cannot be said that the Chemical Examiners report supports the case of the customs House. .....

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at the sample may be referred to CRCL for reexamination. Further no action was taken on this letter probably because by the time the letter was written a number of years have already passed. Since it is not the case of the Revenue that the product imported by the appellant does not fulfill the parameters for MGO as per the Indian Standards, we are not in a position to uphold the impugned order taking a stand that what is imported is LDO and not MGO and therefore, the benefit of exemption is not .....

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