TMI Blog2017 (10) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the case of A.G. Enterprise [2014 (8) TMI 44 - CESTAT AHMEDABAD], where it was held that so far as classification of the ships/vessel, brought in for breaking up along with surplus fuel, will have to be considered classifiable under Heading 89.08 of the Import policy 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 - appeal allowed - decided in favor of appellant. - C/10437-10441/2014, C/11900, 12033/2014 - A/12672-12678/2017 - Dated:- 20-9-2017 - Dr. D. M. Misra, Member ( Judicial ) And Mr. Devender Singh, Member ( Technical ) For the Appellant : Shri Rahul Gajera, Advocate For the Respondent : Ms. Nitina Nagori, Shri N. Satwani ARs ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties and perused the record. 6. We find that the short issue in these appeals, namely, whether the Marine Gas Oil imported inside the fuel tanks of vessels which are imported for breaking is subject to ITC restrictions is no longer res integra and is squarely covered by the decision of this Tribunal in the case of A.G. Enterprise (supra) in favour of the appellant in the identical set of facts. In the said judgment, the Tribunal observed as under : 4. Heard both sides and perused the case records. The issue involved in all these appeals is as to what should be the classification of HSD/LDO, under the EXIM Policy, which is contained in the fuel tanks of the vessels brought for breaking. As per the CBEC Circular dated 26-1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGFT whose decision shall be final and binding. As per the clarification/opinion of Joint Director General of Foreign Trade, New Delhi, surplus fuel stored in fuel tanks of vessels/ship brought for breaking up is classifiable under 89.08 along with the main vessel. In this regard, Paras 18 19 of case law Cine Land v. CC, Chennai (supra), relied upon by the appellants, following has been held by CESTAT, Chennai :- 18. We find that the appellants had applied to the DGFT, New Delhi for a Merely because the reply was signed by the JDGFT, its validity cannot be discarded. The JDGFT is a Senior Officer in the office of the DGFT. The reply is from the DGFT as per the letter-head. Therefore, obviously the JDGFT has issued it acting in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Authorities. However, so far as classification of the ships/vessel, brought in for breaking up along with surplus fuel, will have to be considered classifiable under Heading 89.08 of the Import Policy 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), dated 26-6-2013. As the imports under ITC (HS) 89.08 are free without any restrictions, therefore, such MGO/HSD contained in the vessels brought in for breaking up, cannot be held as liable for confiscation under Section 111(d) of the Customs Act, 1962 and no penalties upon the appellants are imposable in the present appeals under Section 112(a) of the Customs Act, 1962. It is also relevant to mention that no ITC action is taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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