2022 (3) TMI 368

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.... crude oil and marketing petroleum products and procured Liquified Petroleum Gas or LPG for domestic market by importing the same. Internationally, LPG sold as Commercial Butane, Commercial Propane or Commercial Propane-Butane Mixture. These imports of the above said products were made by the appellant in terms of Notification No. P-20029/18/2001-PP dated 28/01/2003 issued by the Ministry of Petroleum and Natural Gas. During the period April 2004 to May 2005, M/s. Indian Oil Corporation Ltd. imported Commercial Butane and filed provisional Bills of Entry by classifying under CTH 2711 1300 for payment of basic Customs Duty and 2711 1900 for payment of CVD. The assessments were done provisionally which were finalized on 12/03/2009. 3. In t....

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.... submitted that the impugned goods are LPG and the same are classified under CTH 2711 1900 and not under CTH 2711 1300. He submits that as per BIS IS 4576 there are three types of LPGs, based on their principal constituent (a) Commercial Butane (b) Commercial Butane-Propane Mixture and (c) Commercial Propane. The IS also prescribes the specifications for such gases to be considered as LPG. Therefore, their goods are to be classified as 'LPG' and they are entitled for benefit of Notification No. 82/2004-Cus. dated 18/08/2004 and Notification No. 11/2005-Cus. dated 01/03/2005 wherein the rate of duty on LPG was reduced. He also submitted that by filing the appeal before the learned Commissioner (Appeals) against the final assessment they have....

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....Chemicals Limited (supra) wherein it has been held that the demurrage charges are not includible in the assessable value. Therefore, we hold that the demurrage charges are not includible in the assessable value as the same are essentially post importation charges that are incurred after the goods reached the Indian ports. Therefore, the demands on account of inclusion of demurrage charges in the assessable value are set aside. (b) Whether the appellant is entitled for benefit of exemption Notification No. 82/2004 dated 18/08/2004 and Notification No. 37/2005 dated 02/05/2005 or not? We find from the facts of the case and records placed before us and queries made during the course of the argument with the learned counsel that the issue....