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2014 (10) TMI 227 - HC - CustomsWhether the bunkers containing oil were to be treated as part of the vessel’s machinery so as to attract Entry No. 89.08 of the Schedule to the Customs Tariff Act, 1975 - Held that:- Tribunal after appreciation of the evidence on record has rightly arrived at the conclusion that the fuel and oil contained in the engine room tanks form part of the vessel’s machinery and engine and as such are classifiable along with the vessel under Heading No. 89.08. It was further pointed out that the Tribunal, while allowing the appeal, has placed reliance on its earlier decision in the case of Priya Holding (P) Ltd. v. Commissioner of Customs, Ahmedabad now reported in [2002 (12) TMI 431 - CEGAT, NEW DELHI], against which the Revenue had made a reference application before this Court being CECGR No. 14 of 2004 [2012 (11) TMI 532 - Gujarat High Court] whereby this Court, by a detailed order has answered the question in the affirmative - Decided against Revenue.
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