https://www.taxtmi.com/caselaws?id=329000 Marine Gas Oil imported for use on a seismic support vessel was accepted as Marine Gas Oil and not Light Diesel Oil, so exemption under Notification No. 21/2002-Customs could not be denied on the department's classification view alone. Following an earlier identical decision, the Tribunal upheld the exemption claim and rejected the duty demand. It also accepted that consumables used during the onward and return voyage to the petroleum exploration block were necessarily connected with petroleum operations, so the notified benefit extended to such items as well. en-us Mon, 16 May 2016 00:00:00 +0530 Fri, 24 Jun 2016 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329000 Marine Gas Oil imported for use on a seismic support vessel was accepted as Marine Gas Oil and not Light Diesel Oil, so exemption under Notification No. 21/2002-Customs could not be denied on the department's classification view alone. Following an earlier identical decision, the Tribunal upheld the exemption claim and rejected the duty demand. It also accepted that consumables used during the onward and return voyage to the petroleum exploration block were necessarily connected with petroleum operations, so the notified benefit extended to such items as well. Case-Laws Customs Mon, 16 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329000