2003 (6) TMI 425

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....wri Shankar, Member (T)]. -  The appellant imported in November, 1996 a ship for breaking. A bill of entry was filed by it under protest on 9-12-1996 for assessment of fuel and lubricating oil contained in the vessel's machinery and engines. The bill of entry was finally assessed on 12-12-1996. The appellant paid the duty assessed, under protest and filed an appeal to the Commissioner (Appea....