2002 (10) TMI 647

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....al Butalia, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The appellant is engaged in the activity of breaking up of ships and made import of a ships. The ships also contained in addition to fuel and oil required for running the ship's engine, fuel and lubricating a....