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M/s Hatimi Steels Versus Commissioner of Customs- Jamnagar (A)

2015 (9) TMI 1366 - CESTAT AHMEDABAD

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 P .....

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el under 89.08 of the Heading No. 89.07 of the Customs Tariff Act. - impugned order cannot be sustained - Decided in favour of assessee. - Appeal No. : C/250-253/2007 - ORDER No. A/10984-10987/2015 - Dated:- 30-6-2015 - Mr. P.K. Das, Hon'ble Memb .....

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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 provision .....

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es integra in view of the decision of the Honble Gujarat High Court in the case of Priya Holding P Ltd vs CC(P) [2013(288)ELT.347(Guj)] and in the case of CC vs J M Industries [2014(302)ELT.82(Guj.)]. The question before the Honble High Court is wh .....

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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 tan .....

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t included in the LDT, however, oil in engine room tanks is included in the LDT and it, therefore, forms part of the vessel and is classifiable along with the ship under Heading No. 89.08. Based upon the aforesaid evidence led before it, the Tribunal .....

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ed in the other tanks would be classifiable under their own headings. It may also be recalled that as per the commentary in the Book titled Ship Design and Construction the fuel contained in the engine tanks are associated and connected with the mac .....

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oil contained in the vessels machinery and engines, the same would directly fall within the ambit of sub-para (b) of paragraph 2 of the above referred Circular No. 37/96-Cus. Once the fuel and oil contained in the bunkers, that is, engine room tanks .....

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