THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN CEA No.246 of 2010 Dated:06.09.2010 Between: The Commissioner of Central Excise. …Appellant and M/s.Asia Pacific Commodities Limited. …Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN CEA No.246 of 2010 JUDGMENT: (per Hon’ble Sri Justice V.V.S.Rao) This appeal is filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, dated 20.03.2007. The issue involved is determination of the duty on the imported liquid cargo. Whether the quantity of liquid cargo should be determined based on the ship ullage or shore ullage is regulated by the circular issued by the Central Board of Excise and Customs (CBEC), dated 27.12.2002. The circular is to the effect that the shore tank receipt quantity should be taken as the basis for levy of customs duty. In an unreported order of this Court dated 19.07.2010 in CEA No.231 of 2010, we have dealt with similar matter and, dismissed the appeal filed by the Revenue. Following the said order, this appeal stands dismissed. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 06.09.2010 vs