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Issues: Whether Marine Gas Oil imported for use on a seismic support vessel was liable to be treated as Light Diesel Oil for denying exemption under Notification No. 21/2002-Customs, and whether exemption was also admissible on consumables used during the voyage to and from the petroleum exploration block.
Analysis: The imported product was held to be Marine Gas Oil and not Light Diesel Oil. The Tribunal followed its earlier decision on identical facts and accepted that the test report did not justify denial of exemption merely on the basis of the department's view as to classification. It was also accepted that consumption of consumables during the onward and return voyage was necessarily connected with petroleum operations, since access to the exploration block and re-export of the vessel required such movement.
Conclusion: The exemption claim was upheld and the duty demand was not sustained.
Final Conclusion: The appeal succeeded, with consequential relief flowing from acceptance of the exemption under the notification.
Ratio Decidendi: Where the imported fuel is found to be Marine Gas Oil and the facts are identical to an earlier decided case, exemption cannot be denied merely by reclassifying it as Light Diesel Oil, and consumables used in the necessary voyage for petroleum operations qualify for the notified benefit.
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