Marine gas oil classification and customs exemption sustained where facts supported the assessee's import description and certificate.

Imported marine gas oil was held not to be classifiable as light diesel oil on the facts, following earlier identical decisions. The Tribunal found that the nature of the import and the essentiality certificate supported the assessee's classification and exemption claim, so the department's contrary view could not defeat relief. The exemption under Notification No. 21/2002-Cus was therefore available to the assessee.

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Issues: Whether the imported marine gas oil was liable to be treated as light diesel oil for customs classification and, if not, whether the exemption under Notification No. 21/2002-Cus dated 01.03.2002 was available.

Analysis: The imported product was found, on the facts of the case, to be covered by the reasoning already applied in earlier decisions on identical facts. The Tribunal followed the view that the material imported was marine gas oil and not light diesel oil, and that the benefit of the exemption notification could not be denied merely on the basis of the department's contrary classification when the essentiality certificate and the nature of the import supported the claim for exemption.

Conclusion: The issue was decided in favour of the assessee, and the exemption under Notification No. 21/2002-Cus was held to be available.

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