TMI Blog2014 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Ahmedabad now reported in [2002 (12) TMI 431 - CEGAT, NEW DELHI], against which the Revenue had made a reference application before this Court being CECGR No. 14 of 2004 [2012 (11) TMI 532 - Gujarat High Court] whereby this Court, by a detailed order has answered the question in the affirmative - Decided against Revenue. - CE-Customs Gold Control Reference No. 13 of 2004 - - - Dated:- 5-7-2012 - Akil Kureshi and Harsha Devani, JJ. Ms. Amee Yajnik and Shri A.Y. Kogje, for the Applicant. Ms. Megha Jani, Advocate, for the Respondent. JUDGMENT [Judgment per : Harsha Devani, J. (Oral)]. - Pursuant to a reference application made by the applicant under Section 130A of the Customs Act, 1962 (hereinafter referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed on the said value. According to the respondent, the view taken by the Assistant Commissioner, that LDT of bunkers, that is, fuel and oil, is not included in the LDT of the vessel, was incorrect. The Commissioner (Appeals) held that the oil in the bunker was not the oil in the machinery. According to him, light ship weight does not include items of consumable or variable load, as liquids in double bottom tanks; therefore, weight of the bunkers is not included in the LDT. Whatever oil declared by the master of the vessel was not contained in the machinery of the vessel, and that the assessee had not produced any evidence that the fuel and oil declared by the master of the vessel was in the machinery of the vessel. The Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Ms. Amee Yajnik, learned Senior Standing Counsel for the appellant, assailed the impugned order passed by the Tribunal submitting that the Tribunal was not justified in holding that the fuel contained in the engine room tanks should be classified with the ship under Heading 89.08. It was submitted that engine room tank can in no manner be stated to be forming part of the vessel s machinery and engine, and hence, the Tribunal has erred in holding that the same should be classified under Heading 89.09 with the ship. According to the learned counsel the Tribunal has erred in equating engine with engine room and that the interpretation put forth by the Tribunal is contrary to the provisions of the circular. On a simple reading of the circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Priya Holding (P) Ltd. v. Commissioner of Customs, Ahmedabad now reported in 2003 (153) E.L.T. 104, against which the Revenue had made a reference application before this Court being CECGR No. 14 of 2004 [2013 (288) E.L.T. 347 (Guj.)] which had been admitted on an identical question of law and that by a judgment and order passed by this Court today, the reference has been answered in favour of the assessee and against the Revenue. It was submitted that thus the present case would be directly covered by the said decision of this Court and accordingly the present reference is also required to be answered in favour of the assessee. 6. As can be seen from the impugned order of the Tribunal, the Tribunal has merely followed its ea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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