Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Schlumberger Solutions Pvt. Ltd. Versus CC (Import) , Visakhapatnam

2016 (11) TMI 170 - CESTAT HYDERABAD

Demand - import of Marine Gas Oil (MGO) - denial of benefit of exemption under N/N. 21/2002-Cus - the certificate of DGHC issued for duty-free import was for Marine Gas Oil whereas the goods imported was Light Diesel oil (LDO) - Held that: - reliance placed on the decision of the case of Transocean Discoverer 534 LLC [2015 (7) TMI 816 - CESTAT BANGALORE] where it was 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

summarized as follows: 1.1. The Appellant is an oil field services company engaged in on-shore and off-shore petroleum operations which included oil, natural gas and allied products. The Appellant was awarded a contract by M/s. Oil and Natural Gas Corporation (ONGC) for conducting oil exploration operation in Krishna Godavari basin. The Appellant is a sub-contractor for the said operator engaged in oil exploration. The Appellant imported a vessel along with equipment, bunker and other consumabl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

said vessels contained MGO only. 1.2. During assessment, the Department took a view that the imported item is HSD Oil and classified the same under CTH 27101930 and assessed the duty payable as ₹ 26,99,759. Appellant paid an amount of ₹ 6,03,999/- and executed PD bond for the balance amount. 1.3. The Appellant had obtained certificate dated 11/01/2011 from the Directorate General of Hydrocarbons certifying that the consumables on board the said vessel, as listed therein, are require .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mables on board the vessel. The test report stated that the sample has the characteristics of Light Diesel Oil (LDO). 1.6. Relying upon the test report, Bill of Entries were assessed under heading 27101930 and to deny the benefit of exemption under Notification 21/2002-Cus for the entire quantity of MGO on the only ground that, the certificate of DGHC issued for duty-free import was for Marine Gas Oil whereas the goods imported was LDO. 1.7. Original authority thereafter confirmed the demand vid .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ry 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 journey has to be treated as operations "in connection with" the petroleum operations. 4. The Ld. counsel finally submits that the subject dispute is no longer res integra and has been .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ecifically 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 Examiner s report supports the case of the Custom House. There is no evidence to show that the product is not MGO. The Chemical Examiner s report also as observed by us does not support the case of the app .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ten 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 available. In fact the learned counsel went one step further and submitted that even going by the r.p.m. of the Drillship imported by them it can be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version