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2015 (9) TMI 369 - AT - CustomsClassification of Vessel with surplus fuel under CTH 8908 – Appellants filed bills of entry for clearance of vessels alongwith surplus fuel to be classifiable under CTH 8908 – Vide impugned order redemption fine and penalties in respect of importation of vessels for breaking purpose along with surplus fuel was imposed – Held that:- Tribunal on identical issue in case of A G Enterprises and Others vs. Commissioner of Customs (Prev.) Jamnagar [2014 (8) TMI 44 - CESTAT AHMEDABAD] held that as per clarification/opinion of Joint DGFT, surplus fuel stored in fuel tanks of vessels/ship brought for breaking up is classifiable under 89.08 along with main vessel – Well settled law that clarifications on Import Policy issued by office of DGFT is binding on Customs – As imports under ITC(HS) 89.08 are free without any restrictions, therefore, such MGO/HSD contained in vessels brought in for breaking up, cannot be held as liable for confiscation under Customs Act, 1962 and no penalties upon appellants are imposable – In view of decision of Tribunal appeals are allowed –Decided in favour of Assesse.
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