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2022 (2) TMI 1392 - CESTAT AHMEDABADClassification of goods - Fuel &oil stored in the Engine Room of the vessel - to be classified under 89.08 or 27.10? - HELD THAT:- It is found that on this issue much water has flown. There are contrary judgments of this Tribunal on this issue. However, the jurisdictional High Court in the case of PRIYA HOLDING (P) LTD VERSUS COMMISSIONER OF CUSTOMS, PREVENTIVE [2012 (11) TMI 532 - GUJARAT HIGH COURT] decided the issue in the favour of the assessee in as much as it was upheld that the Fuel/oil stored in the tanks in the Engine Room should be classified under CTH 89.08. Accordingly, this judgment of the Hon’ble Gujarat High Court is binding and in force. The Fuel and oil stored in the Tanks in the Engine room of the vessel is classifiable under CTH 89.08 - impugned order set aside - appeal allowed.
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