https://www.taxtmi.com/caselaws?id=334152 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. en-us Mon, 29 Aug 2016 00:00:00 +0530 Sat, 05 Nov 2016 06:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334152 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. Case-Laws Customs Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334152