SURRENDRA OVERSEAS LTD. Vs. COMMISSIONER OF CUSTOMS, HYDERABAD

JUDGEMENT

(1.) THESE 3 (three) appeals are filed by M/s. Surrendra Overseas Ltd., Calcutta against the Order -in -Appeal No. 6/99 (V) -Cus., dated 23 -6 -99, passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad.

(2.) SHRI M. S. Kumaraswamy, learned Consultant, appeared for the appellants and Shri Kumar Santhosh, learned SDR, appeared for the Revenue.

(3.) THE issue involved in these three appeals is the assessment of ship stores retained on board in the vessels which were reverted to coastal run from the category of foreign going vessels and then subsequently again reverted to as foreign going vessels.