2004 (8) TMI 450

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....dent. [Order per : S.S. Sekhon, Member (T)]. -  A vessel M.V. Some of 7160.127 LDT (Light Displacement Tonnage) was assessed to duty under 89.09 as it was brought for breaking. The relevant rules for duty under notification applicable was No. 87/90-Cus., dated 20-3-1990 were on LDT basis. 2. The appellant had filed BE taking 7160.127 LDT as per Ship Survey Report Duty of Rs. 92,75,625....

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.... in the stability book. That was the decision in the case of Jalan Udyog [2000 (115) E.L.T. 725 (Tri.)]; the Civil Appeal No. 2675 of 2000 filed by Commissioner against the order has been dismissed by the Supreme Court [2002 (143) E.L.T. A81] after observing that "The judgment & orders under challenge passed by the Tribunal, is based on expert opinion on records. It relates to technical issues, n....