2014 (8) TMI 44

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....4171,14187,14188,14191/2013 C/10037,10053-10055, 10075, 10076,10078,10091,10092,10124, 10125,10135,10136,10138, 10139,10195-10197,10281,10285,10294, 10295,10319,10358,10432, 10448,10482,10483,10505,10543-10545, 10584,10670,10672-10674, 10704,10979,11020,11026, 11027, 11086, 11142,11144,11208, 11320,11321,11356, 11357, 11406, 11429, 11576,11662, 11766, 11834/2014 MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant : Shri J.C. Patel, Adv. For the Respondent : Shri K. Sivakumar, Addl.Commissioner (AR) JUDGEMENT Per: H.K. Thakur; 1. All these appeals have been filed by the appellant with respect to the orders-in-appeal passed by the Commissioner (Appeals) Jamnagar. As the issue involved in all these appeals is the same, therefo....

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.... items to be imported only through State Trading Agencies. That at the same time, vessels and other floating structures for breaking up are classified under EXIM code 8908 00 00 of the same EXIM Policy import of which is free. It was his case that MGO (HSD) is not separately imported by the appellant but is received along with the vessel as ship stores, along with other ship stores and no extra price is paid for such MGO (HSD) acquired by the appellants. That DGFT vide clarification issued under F.No.IPC/4/5(684)/ 97/82/PC-2(A), dt.26.06.13 in Para 4 has clarified that surplus fuel stored in the fuel tanks (whether inside or outside the engine room) form an integral part of the vessels machinery and is classifiable under EXIM code 89.08 of....

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....D/LDO, under the EXIM Policy, which is contained in the fuel tanks of the vessels brought for breaking. As per the CBEC Circular dt.22.01.2013 and the orders passed by Commissioner (Appeals) such fuel needs classification under 27101040 of the Import policy and is a restricted item to be imported through State Trading Agencies. Appellants, on the other hand, argued that HSD is not separately imported by the appellants and was found contained in the vessel as fuel/ship stores at the time of purchase and no extra price is paid for such fuel. It is observed that DGFT under F.No. IPC/4/5(684)/97/82/ PC-2(A), dt.26.06.2013 has opined that surplus fuel stored in the fuel tanks (whether inside or outside engine room) forms a part of the ship/vesse....

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....lhi for a Merely because the reply was signed by the JDGFT, its validity cannot be discarded. The JDGFT is a Senior Officer in the office of the DGFT. The reply is from the DGFT as per the letter-head. Therefore, obviously the JDGFT has issued it acting in the office of DGFT as per their internal procedures. There are thousands of importers and exporters who apply for such clarifications to the DGFT. It sounds to reason that it would be physically impossible for one DGFT to personally sign replies to these apart from his numerous other responsibilities. Secondly, here there is no certification required of a named authority in the body of a fiscal notification concerning exemption from Customs duty. Such a clarification required from only a ....