2004 (2) TMI 488

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.... Shri Kumar Santhosh, SDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - These 3 (three) appeals are filed by M/s. Surrendra Overseas Ltd., Calcutta against the Order-in-Appeal No. 6/99 (V)-Cus., dated 23-6-99, passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad. 2. Shri M. S. Kumaraswamy, learned Consultant, appeared for the appellants and S....

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....n the vessels. Food stuffs, paints, etc., are not reckoned for the purpose of duty. These instructions were reproduced in the Board's Circular No. 58/97, dated 6-11-97 issued from F. No. 450/77/95-Cus. IV. In support of his contention, he relied upon the decision of the Tribunal in the case of Collector of Customs & C. Excise v. South East Asia Shipping Co. Ltd. reported in 1989 (43) E.L.T. 479 (T....

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....sp;We have carefully considered the submissions made by both sides. We find that in these appeals, the foreign going ships were reverted to coastal trade and whatever stores were consumed during the period of operation of the vessels as coastal vessels, the duty has been demanded by the Customs Authorities. The Customs Authorities have taken the inventory at the time of reversion of the vessels to....

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....he foreign cargo between two ports in India and duty has been demanded on ship stores consumed during the course of a compulsory coastal voyage which was necessitated by the existence of coastal cargo on board. It was held that customs duty is not chargeable on ship store consumed during coastal journey. However, in the present case, the ships were reverted from foreign going vessels to coastal ve....