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2015 (9) TMI 1366 - AT - CustomsClassification - Whether the fuel oil containing in the engine room tanks is classifiable under heading No. 27.10 or the Vessels under heading as 89.08 of the Customs Tariff Act - Held that:- Gujarat High Court in the recent decision in the case of Priya Holding P Ltd (2012 (11) TMI 532 - Gujarat High Court) held that once the fuel oil contained in the bunker i.e., engine room tanks, falls within the ambit of sub para (b), as a natural corollary the same would be classifiable along with the vessel under 89.08 of the Heading No. 89.07 of the Customs Tariff Act. - impugned order cannot be sustained - Decided in favour of assessee.
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