2013 (10) TMI 1105

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....arwal And Dimple Gohil, Advs. For the Respondent : Shri K Sivakumar, AR PER : H K Thakur These stay application have been filed against OIO No.11/Commissioner/2012 dated 28/02/2013, passed by Commissioner of Customs, Jamnagar. The issue involved in this case is regarding the correct clasification of 61683.178 MT of imported cargo declared as 'Qatar LSC Crude Oil', (QLSC), whether under 27....

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....tom House Vadinar; after receipt of first chemical test report dated 15/01/2010. By a further report dated 15/06/2010, Chemical Examiner, Custom House, Kandla Laboratory; after going through the literature furnished by the Custom House, Vadinar certified the cargo to be Crude Petroleum Condensate classifiable under 2709 of HSN. On query from DRI by a further letter dated 05/08/2010, Chemical Exami....

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.... way of distinguishing between the similar products of heading 27.09 & 27.10. 3. Shri K. Sivakumar (AR) on the other hand argued that Chemical Examiner, Kandla has given a clear-cut opinion that the cargo imported by the appellant is refined product of CTD 27.10 and accordingly demand has been correctly confirmed and penalties rightly imposed upon the appellant. 4. Heard both sides at length....

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....It is further expressed by the committee in this report that there is no practical way of distinguishing between the two groups of product. Appellant has reasonably explained with the help of contracts, value of comparable goods, journals and other literature available on the subject that imported cargo is Qatar Low Sulphur Condensate (crude oil). The assessments of the imported cargo were also fi....