https://www.taxtmi.com/caselaws?id=92536 The Tribunal ruled that ballast, whether permanent or temporary, should not be included in the calculation of Light Displacement Tonnage (LDT) for duty determination. Expert opinions highlighted the role of ballast in ship stability, distinguishing between permanent and temporary ballast. The decision emphasized the irrelevance of ballast value in determining LDT and dismissed arguments regarding the value of ballast material. The appeal challenging the inclusion of ballast in LDT calculation was allowed, with the ruling in favor of excluding ballast from the calculation for duty determination. en-us Thu, 07 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 13:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92536 The Tribunal ruled that ballast, whether permanent or temporary, should not be included in the calculation of Light Displacement Tonnage (LDT) for duty determination. Expert opinions highlighted the role of ballast in ship stability, distinguishing between permanent and temporary ballast. The decision emphasized the irrelevance of ballast value in determining LDT and dismissed arguments regarding the value of ballast material. The appeal challenging the inclusion of ballast in LDT calculation was allowed, with the ruling in favor of excluding ballast from the calculation for duty determination. Case-Laws Central Excise Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92536