2007 (3) TMI 478

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...., for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Rs. 45,03,484/- being the duty claimed by revenue with regard to the marine gas oil which was carried in the vessel. The Notification No. 21/2002 dated 1-3-2002 in Sl. No. 217 and Annexure 24 exempts all goods that is sub-assemblies, tools, accessories, stores, spares, materials, su....

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....otification as well as entire proceedings are not legal and proper. 2. Heard both sides in the matter. 3. We have gone through the terms of the Notification. The Notification exempts all goods described in Sl. No. 217 which are brought in the vessel. The vessel is under contract to ONGC. Mere mis-description in the Essentiality Certificate will not entail revenue to confirm demands....