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2017 (10) TMI 1200 - CESTAT AHMEDABADClassification of goods - import of old and used vessels for breaking purpose - restricted item - classifiable under CTH 89 08 or otherwise? - whether the Marine Gas Oil imported inside the fuel tanks of vessels which are imported for breaking is subject to ITC restrictions? - Held that: - the issue 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 as the imports under ITC(HS) 89.08 are free without any restrictions, therefore, such MGO/HSD contained in the vessels brought in for breaking up, cannot be held as liable for confiscation - appeal allowed - decided in favor of appellant.
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