2003 (4) TMI 176

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....n this appeal, filed by M/s. J.M. Industries, Bhavnagar, the issue involved is whether the Special Additional duty of Customs is leviable on Vessel imported for breaking and whether the Customs duty is separately chargeable on Fuel Oil and Food Stuff. 2. Shri A.D. Maru, learned Advocate, submitted that when the Appellants filed the appeal before the Commissioner (Appeals) against the assessment....