1990 (6) TMI 160

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..... Peeran, Member (J)]. -  The appellants have sought for setting aside the Order-in-Appeal No. CAL. CUS 1709/89 dated 16-10-1989 passed by Collector of Customs & Central Excise (Appeals) Calcutta. 2. The respondent submitted a bill of entry that among other things contained furnace oil of 1449.36 Kilo litre, which was found on board a vessel during her reversion from foreign run to coas....

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....of Collector Calcutta have preferred this appeal. 3. Notification No. 157/76-Cus., dated 2-8-1976 before amendment by Notfn. No. 295/87-Cus., dated 13-8-1987 provided concessional rate of duty @ Rs 5.20 per Kilo litre to furnace oil "supplied ex-bond to coastal vessel as bunker." The Amendment Notfn. No. 295/87-Cus., dated 13-8-1987 also extended the concessional rate of duty to furnace oil "re....

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.... 5. The respondent has sought for an order on merits. 6. We heard the learned JDR, went through the records and the impugned order. After being satisfied with the order passed by the Collr., we dismissed the appeal. 7. The Collector has held that the objective and spirit of the mother Notification No. 157/76 is to extend relief of duty on furnace oil which is consumed only during coastal r....

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....d furnace oil falling within Chapter 27 of the First Schedule to the Customs Tariff Act, 1975 and supplied ex-bond to coastal vessels as bunker, from so much of the additional duty leviable thereon under Section 3 of the Customs Tariff Act as is in excess of Rs. 5.20 per kilo litre at 15 degrees of centigrade thermometer. This notification was amended by Notification No. 295/87. In our view, this ....