2000 (3) TMI 717

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.... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue to be decided in this case is whether the exemption from payment of additional duty of excise (CVD) is available on ships imported into India for breaking up. The appellants herein imported the Ship, M.V. Viktor Kingisepp falling under Sub-heading 8908.00 of the Schedule to the CTA, 1975, for which they filed a ....

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....p;We have heard Shri A.D. Maru, learned Advocate and Shri Ashok Kumar, JDR. 3. Notification 74/93 exempts all goods falling under Heading No. 89.08 (Vessels & other floating structures for breaking up) of the First Schedule to the CTA, 1975 when imported into India from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in ex....

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....Industries reported in 1993 (67) E.L.T. 44 (Cal.), the Hon'ble Calcutta High Court has held that additional duty of customs is not leviable on the ship falling under Chapter 89 of the Schedule to the CTA, 1975 imported by the petitioner for breaking up, in view of Notification 167/86, on the basis of a categorical averment that no power is used in the breaking up of the Vessel which averment was n....