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2012 (11) TMI 532 - GUJARAT HIGH COURTTreating bunkers to be as a part of the vessel's machinery to attract Entry No.89.08 of the Schedule to the Customs Tariff Act, 1985 - Held that:- Considering the reliance placed by assessee on book titled “Ship Design and Construction” for demonstrating that fuel and oil contained in the engine department tanks is always associated and connected with the machinery and engine of the ship which forms an integral part of the vessel and also as per the definition of LDT of ship, oil stored in other tanks on the ship are not included in the LDT, however, oil in engine room tanks is included in the LDT and it, therefore, forms part of the vessel and is classifiable along with the ship under Heading No.89.08. As the fuel and oil contained in the engine tanks is considered to be fuel and oil contained in the vessel's machinery and engines, the same would directly fall within the ambit of sub- para (b) of paragraph 2 of the above referred circular No . 37/96-Cus dated 03.07.1996 and once the fuel and oil contained in the bunkers, that is, engine room tanks, fall within the ambit of sub- para (b), as a natural corollary the same would be classifiable along with the vessel under Heading No.89.08 - in favour of the assessee.
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