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2017 (10) TMI 157 - AT - CustomsClassification of imported goods - restricted item - Marine Gas Oil (HSD) lying in the fuel tanks - whether MGO (HSD) should be considered as part of the vessels and be classified under TH 89.08 or would be classifiable under Ch 27 of the Customs Tariff Act, and therefore, is a restricted item? - Held that: - whether the Marine Gas Oil imported inside the fuel tanks of vessels which are imported for breaking is subject to ITC restrictions is no longer res integra and is squarely covered by the decision of this Tribunal in the case of A.G. Enterprise [2014 (8) TMI 44 - CESTAT AHMEDABAD], where it was held that so far as classification of the ships/vessel, brought in for breaking up along with surplus fuel, will have to be considered classifiable under Heading 89.08 of the Import policy as an integral part of the vessel/ship, as per opinion given by DGFT under F.No.IPC/4/5(684)/97/82/PC-2(A), dt.26.06.2013 - appeal allowed - decided in favor of appellant.
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