https://www.taxtmi.com/caselaws?id=394341 Imported marine gas oil and related consumable stores used in petroleum operations were found covered by an Essentiality Certificate, and the exemption under Notification No. 21/2002-Cus. was held available. The Tribunal followed the settled view in the respondent's own earlier matter and a connected decision that the product was marine gas oil, not light diesel oil, so the demand raised on the contrary classification could not stand. The Commissioner (Appeals)'s order granting exemption and dropping the demand was therefore left undisturbed. en-us Mon, 10 Feb 2020 00:00:00 +0530 Thu, 09 Apr 2020 12:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394341 Imported marine gas oil and related consumable stores used in petroleum operations were found covered by an Essentiality Certificate, and the exemption under Notification No. 21/2002-Cus. was held available. The Tribunal followed the settled view in the respondent's own earlier matter and a connected decision that the product was marine gas oil, not light diesel oil, so the demand raised on the contrary classification could not stand. The Commissioner (Appeals)'s order granting exemption and dropping the demand was therefore left undisturbed. Case-Laws Customs Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394341