2024 (5) TMI 145

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....inner walls could be cleaned and vessels could then be capable of storing another cargo. The appellant holds the permission of Gujarat Pollution Control Board as well as Indian Custom Department to go along site, the vessels with its berth and trunk clean the inner walls of the said tanker by applying water with the help of pressure jet. While carrying out such activity the ship generated waste/slop was collected and dispatched to an authorized waste recycler/ authorized re-processor ( Authorized by GPCB/CPCB). Consequent upon the request received from the charterer of the vessels, contracts were entered into between the appellant and the charterer. As per the terms of the contracts if at all any customs duty is found payable on the slop, t....

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....led on 01.04.2024 according to which he submits that learned commissioner has confirmed the demand in regard to the so called foreign origin waste/slop oil and that he had dropped the demand qua Indian Origin waste/slop oil. He submits that Learned Commissioner has completely lost sight on the fact that irrespective whether the waste/ slop oil whether of Indian origin or of foreign origin when the vessel itself was on coastal run and that as evident from para 24 of the said Order-In-Original dated 20.04.2007 itself. At the time of conversion of vessel the duty amounting to Rs. 6,95,546/- was paid in regard of the entire quantity of foreign origin oil irrespective whether subsequently the same would be cleaned from inner walls of the tank by....

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....laced reliance on the following judgments:- 2.2 He also submits that the classification of the waste/slop oil was made under tariff item 2710 of Customs Tariff which is not tenable. He submits that on perusal of note 3 of chapter 27 it shows that only admixture oil which contains much oil is covered therein, however, as per the facts of the present case in the mixture of waste/slop oil there is more than 50% water. Therefore, the goods cannot be classified under tariff item 2710. For this reason also demand of custom duty is not sustainable. 3. Shri Himanshu P Shrimali, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by ....