1998 (6) TMI 322

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....the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appellant imported a ship MV "Olinda" at Alang for being broken up into scrap. There was a question raised as to whether, for calculating the light displacement tonnage (LDT for short) of the vessel for purpose of assessment, permanent ballast was to be included or not. It appears that there was some correspondence between the Assist....

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.... informs the appellant that the bank guarantee, which was furnished by the appellant pending assessment was being encashed by including in the LDT the weight of the permanent ballast as ordered by the Collector. Therefore, the Superintendent's letter is nothing more than a communication to the appellant of the order passed by the Collector (Appeals). The appeal, which in effect, is against the Col....

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.... & Co Ltd. The glossary of terms of the Ministry of Shipping and Transport could not be produced by the Departmental Representative. The Collector has said that according to this glossary of terms LDT of the ship is equal to displacement of ship minus dead weight tonnage, equal to the underwater volume of the ship up to the summer load line. He has said that the LDT therefore could correctly be wo....

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....ied the ship, indicates the diplacement to be 19,368 tons and deadweight to be 10,798 tons. According to this the LDT would be 8570 tonnes. Since the light displacement tonnage given in the builder's certificate is higher that would have to be taken for assessment. In the light of the tariff specification, the question of considering external material such as glossary of terms of the Ministry of S....