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2007 (6) TMI 211 - CESTAT AHMEDABADShip breaking activity – whether bunkers, consumable stores such as drinks, foods stuff are dutiable – assessee submit that tanks used for storing fuel are machines - term ship cannot be construed to include everything kept in the ship as claimed by the appellants - therefore fuel oil/bunkers and stores are dutiable – further landing charges are includible as these are associated with ship – includibility of landing charges doesn’t depends on time of payment of duty or date of filing of B/E
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