Classification of different items imported for breaking up

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..... context of an audit para regarding classification of (i) movable gears such as lifting and handling machinery, anchors, navigational equipment's, machine tools, fire fighting equipment (ii) bankers, such fuel oil, engine oil and (iii) ship stores, such as spare parts, food stuffs, alcoholic and other beverages imported on Board a ship for breaking up. [para No. 1.01 of the report of the C.& A.G. o .....

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..... ified u/h 89.08. (c) Spares parts (such as propellers), whether or not in a new condition and movable articles (furniture, kitchen equipment, table-ware etc.) showing clear evidence of use and which have formed part of normal equipment of vessels, are classifiable under heading 89.08. (d) Remaining fuel and oil (other than that mentioned in subpara (b) above and other ship stores. including dr .....

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