2004 (11) TMI 437

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....i S.M. Tata, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Marinelines Ship Breakers (P) Ltd. is whether the weight of 'CONSTANT' is to be included in LDT of the vessel imported by them. 2. Shri A. D. Maru, learned Advocate submitted that M/s. Demo International Ltd. entered into a Memorandum of Agreement dated 7-10....

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....; that the ship is sent for the purpose of breaking, it is empty and there is no cargo and therefore to maintain the stability in the sea, special 'ballast' is kept; that in the present it was shown in the final departure report given to the master of the ship who handed over the same to the Customs officer with Trim and Stability Booklet of the Ship; that as per Dictionary of the Shipping Terms b....

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.... to levy and collect the duty on the CONSTANT is not sustainable in law. 3. Countering the arguments, Shri S. M. Tata, learned Senior Departmental Representative, submitted that on perusal of the Trim and Stability Booklet, it was observed that LDT of the vessel was 6633 MT and CONSTANT is 350 MT; that the Constant of a vessel generally consists of spare anchor, spare tail shaft, spare pro....

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....luded in the LDT of the vessel declared by them. They have also not been able to controvert the submissions of the learned Senior Departmental Representative that CONSTANT of a vessel generally consists of spare anchor, spare tail shaft, spare propeller and machine tools etc. According to World Customs Organisation these movable gears are to included and classified along with the vessel under Head....