2000 (4) TMI 66

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.... (Oral)]. - Appellant is a Government concern owned by the State of Kerala. They brought the Vessel by name MV Akra Tenaron for braking in April' 85 . Bill of Entry for the clearance of that ship was filed in December 1986. It was assessed to customs duty at the rate of Rs. 1,400/- per Light Displacement Tonnage (LDT) in terms of Notification No. 163/86-Cus, dated 1-3-1986. Thereafter, the vessel ....

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....by virtue of provision contained in proviso (ii) to the notification. The said proviso stood as "when imported before the 1st day of March 1988, duty of customs leviable thereon under the said First Schedule at the rate of Rs.1035/- per Light Displacement Tonnage has been paid, and the additional duty leviable thereon under the said Section 3 at the rate of Rs. 365/- per Light Displacement Tonnage....