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J.H.JOGLEKAR, J.N.SRINIVASA MURTHY
Jalyan Udyog – Appellant
Versus
Commissioner of Central Excise, Mumbai – Respondent
Per J.H. Joglekar :
The appellants imported one Drill Ship for scrapping and filed Bill of Entry on 20.8.1992 for clearance thereof. At the material time the quantum of duty was to be determined by reference to the "Light Displacement Tonnage (L.D.T.)" of such vessels. The definition of LDT read as under :
"Light Displacement Tonnage (LDT) means LDT in MTs as per builder's registered L.D.T. referred to in the Stability Book or the Builder's Certificate".
2. They produced a certificate dated 29.6.1992 from American Bureau of Shipping. The Certificate read as follows :
"This is to confirm that on the basis of documents already in our records, the light ship weight of the vessel after being converted in 1975 is 9,609.25 long tons without any ballast."
3. The Memorandum of agreement witnessing the purchase by the appellants described the price as US $176 per long tons of LDT, excluding permanent ballast, in accordance with the certificate from the ABS referred to above. A report of M/s. Ericson & Richards at Bombay, citing the ABS certificate reconfirmed the LDT. It also cited the vessel's capacity plan, showing the LDT of the ship as 14,806.75/- long tons including permanent ballast
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