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Commissioner Versus M.K. Shipping & Allied Industries Pvt. Ltd.

2015 (11) TMI 79 - SUPREME COURT

Classification of goods - classification of the ships/vessel, brought in for breaking up along with surplus fuel - clarification by Joint DGFT versus clarification by CBEC - Supreme Court after hearing theparties and going through the case dismissed .....

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ued by DGFT & will be binding on the customs so far as ITC restrictions are concerned under Foreign Trade Policy. However, the same clarification issued by DGFT may not be binding on the Customs for the classification of the same goods under the Cust .....

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olicy as an integral part of the vessel/ship, as per opinion given by DGFT under F.No.IPC/4/5(684)/97/82/PC-2(A), dt.26.06.2013. As the imports under ITC(HS) 89.08 are free without any restrictions, therefore, such MGO/HSD contained in the vessels br .....

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