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2023 (4) TMI 1250 - SCH - CustomsValuation - Oil in the Bunker Tanks of the Engine Room/outside the Engine Room of the vessels sent for being broken up, are to be assessed separately or as part of the vessels to be scrapped? - HELD THAT:- In the appeals preferred by the Revenue, which are directed against the orders of the CESTAT in NAVYUG SHIP BREAKING CO., DHAN STEELS PRIVATE LIMITED. AND OTHERS VERSUS C.C., JAMNAGAR (PREV) [2022 (12) TMI 100 - CESTAT AHMEDABAD], the CESTAT ruled that the oil is to be assessed as part of the Ship. The Revenue’s appeals are, accordingly, dismissed.
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