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2024 (1) TMI 711 - SC ORDERClassification 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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