2005 (5) TMI 559

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. [Order per : Jyoti Balasundaram, Vice-President]. The appellants herein had imported a Vessel M.V. Herbert for breaking up and filed Bill of Entry dated 17-7-96 for its clearance for home consumption. Provisional assessment was finalised by the Assistant Commissioner directing payment of duty on imports under appropriate heading of the Customs Tariff for ship s stores, fuel and oil o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A Heading 89.08 and remaining fuel and oil other than the above, are classifiable separately thereon appropriate heading. Therefore, the classification is dependent upon the location of the fuel and oil. In this case there is no dispute that fuel and lubricating oil was contained in a tank kept in the engine room. Therefore, it cannot be considered as being contained in the vessel s machinery and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X