https://www.taxtmi.com/caselaws?id=261855 Marine Gas Oil imported for use in petroleum operations was considered against the exemption in Sl. No. 217 of Notification No. 21/2002-Cus., subject to Condition 32 and the required essentiality certificate. The decisive issue was whether the goods were proved not to be Marine Gas Oil. The chemical examiner's report was held insufficient because it did not conclusively negate the description of Marine Gas Oil; it only noted characteristics of Light Diesel Oil. In the absence of clear and conclusive evidence that the imported product fell outside the exempted description, the exemption could not be denied. en-us Fri, 26 Sep 2014 00:00:00 +0530 Fri, 24 Jul 2015 15:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261855 Marine Gas Oil imported for use in petroleum operations was considered against the exemption in Sl. No. 217 of Notification No. 21/2002-Cus., subject to Condition 32 and the required essentiality certificate. The decisive issue was whether the goods were proved not to be Marine Gas Oil. The chemical examiner's report was held insufficient because it did not conclusively negate the description of Marine Gas Oil; it only noted characteristics of Light Diesel Oil. In the absence of clear and conclusive evidence that the imported product fell outside the exempted description, the exemption could not be denied. Case-Laws Customs Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261855