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2015 (9) TMI 1366 - CESTAT AHMEDABAD

2015 (9) TMI 1366 - CESTAT AHMEDABAD - TMI - Classification - Whether the fuel oil containing in the engine room tanks is classifiable under heading No. 27.10 or the Vessels under heading as 89.08 of the Customs Tariff Act - Held that:- Gujarat High Court in the recent decision in the case of Priya Holding P Ltd (2012 (11) TMI 532 - Gujarat High Court) held that once the fuel oil contained in the bunker i.e., engine room tanks, falls within the ambit of sub para (b), as a natural corollary the s .....

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e is involved in these appeals and therefore, all are taken-up together for disposal. 2. After hearing both the sides and on perusal of records, we find that the appellants imported Vessels for breaking purpose on the basis of agreement. The appellants filed Bills of Entry, which were provisionally assessed. The issue involved in this case is whether the fuel oil containing in the engine room tanks is classifiable under heading No. 27.10 or the Vessels under heading as 89.08 of the Customs Tarif .....

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the Honble Gujarat High Court in the case of Priya Holding P Ltd (supra) are as under : 13. As noted earlier, before the Tribunal, the learned counsel had placed reliance upon the Book titled Ship Design and Construction for demonstrating that fuel and oil contained in the engine department tanks is always associated and connected with the machinery and engine of the ship which forms an integral part of the vessel. The learned counsel had also submitted that as per the definition of LDT of ship, .....

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