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2008 (4) TMI 303 - CESTAT AHMEDABADShip breaking - Whether the fuel and oil stored in the engine room as well as outside the engine room are to be assessed along with the ship falling under heading 89.08 or the same have to be classified under heading 27.10 – in several subsequent decisions Tribunal has held that fuel and oil, apart from the quantity which is contained in engine and machinery, are required to be assessed separately under their respective headings and not under heading 89.08 – appeals filed by the revenue are allowed
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