2018 (11) TMI 1475

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....dicial) Shri. A. Cletus, ADC (AR) for the Appellant Shri. K. Sivarajan & Shri. R. G. Muthu Kumaran, Consultants for the Respondent ORDER Briefly stated, the appellant had imported one self-propelled anchor handling, tug supply vessel along with consumables remaining on board such as Marine Gas Oil  ('MGO' for short), hydraulic and lube oil, grease, paints and thinners on which the assesse....

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....ssee, the Commissioner (Appeals) vide impugned Order-in-Appeal No. 08/2012 dated 08.08.2012 allowed the assessee's appeal by holding that the imported goods was MGO and not High Speed Diesel ('HSD' for short) oil which did not attract the Additional Duty of Customs under Section 116 of the Act. It also appeared that the Ld. Commissioner (Appeals) was carried away by the import invoice of the asses....

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....eading 2710 petroleum oils and oils obtained from bituminous minerals are classified into 7 categories and further, under Indian Customs Tariff which follows HSN classification, MGO classified in the HSN are sub-divided into three categories viz., 2710 19 20 - Aviation Turbine Fuel, 2710 1930 - High Speed Diesel and 2710 19 40 - Light Diesel Oil (LDO). This clearly and categorically establishes th....

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....rt has held that   "..... meaning given to articles in fiscal statute must be as people in trade and commerce, conversant with the subject, generally treat and understand them in the usual course. Technical and scientific tests offer guidance only within limits ...". 6. We also find force in the contention of the Ld. AR that most of the Orders of various Benches of the CESTAT have also held....