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2024 (1) TMI 711 - SCH - CustomsClassification of imported goods - Oil contained in the Bunker Tanks in the Engine Room/Outside Engine Room of Vessel imported for breaking up - to be assessed independently of the vessel under CTH 2710 or with the Vessel imported for breaking up under CTH 8908 00 00? - HELD THAT - This Court by order dated 05.04.2023 2023 (4) TMI 1250 - SC ORDER has disposed of the appeals filed by the revenue by observing that oil is to be assessed as part of the Ship. The present appeal which arises out of same common order would not survive for consideration - appeal disposed off.
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