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2006 (3) TMI 420
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....espondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant imported the vessel 'M.V. BHAVABHUTI' for breaking. The vessel was purchased from Shipping Corporation of India. The dispute in the present appeal is with regard to levy of duty on the ship and its stores. 2. The dispute with regard to bunker is that the same was taken only at Porbunder and therefore, no duty was levia....
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....ime a vessel ceased to be foreign going. In this factual situation, the revenue authorities cannot be faulted for levying duty on the bunker. 3. With regard to sump oil the submission is that sump oil is the sweeping or accumulation of dirty oil and such oil cannot be classified as oil and subjected to duty. There is merit in this contention and the demand on this score is set aside. 4.....
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....at since domestic taxes have no relation to the value of imported goods, sales tax payable on the vessel (to the State of Gujarat) cannot form part of the assessable value at all. This contention of the appellant is in terms of the law. A perusal of Rule 9 makes it clear that addition is to be made of the amount paid or payable "for the imported goods". So domestic levies do not form part of the p....