9911796707
TMI Blog2022 (12) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... 1844, 11859, 11871, 11899, 11900, 11912, 11923, 11924, 11938, 11939, 11940, 11951, 11988, 11991, 11992, 11993, 12000, 12001, 12005-12008, 12013, 12024, 12034, 12617/2019 ORDER The Common Issue involved in all these Appeals is whether the Oil contained in the Bunker Tanks in the Engine Room/Outside Engine Room of Vessel imported for breaking up is to be assessed independently of the vessel under CTH 2710 or with the Vessel imported for breaking up under CTH 8908 00 00. 2. The facts involved are mostly common in all these Appeals. For the sake of convenience facts of M/s. Navyug Ship Breaking Co., C/11021/2019 is being considered as the lead matter. The facts, in brief are that during the period 2018-19, the Appellant imported Vessel for b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting oil inside the engine room and outside the engine room, both are involved, and that all such Oil, according to appellant being incidental to import of vessel, is required to be classified under CTH 8908. 2.2 The Commissioner (Appeals) by Order-In-Appeal (OIA) dated 30-4-2019 upheld the Order of assessment dated 12-07-18. The appellant is in appeal against the said OIA dated 30-4-2019 before this Tribunal on the issue of classification of Oil contained in bunker tanks inside/outside engine room of the vessel. 3. Shri J.C. Patel, P.D. Rachchh & Shri Rahul Gajera, the learned counsels on behalf of appellants assailed the impugned Order and inter alia submitted that Hon'ble Gujarat High Court has in the case of Priya Holding (P) Ltd V. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch oil cannot be classified under CTH 2710 and has to be classified along with the vessel imported for breaking up under CTH 8908: * Priya Holding (P) Ltd v CC - 2013 (288) ELT 347 (Guj) * CC v J.M. Industries- 2014 (302) ELT 382 (Guj) The Hon'ble Gujarat High Court has in the aforesaid decisions held that Oil contained in the Bunker tanks in Engine Room of Vessel imported for breaking up, are associated and connected with the machinery and engine of the Ship and are regarded as forming integral part of the Vessel and therefore classifiable along with the Vessel under CTH 8900 and cannot be assessed to duty independently of the vessel under CTH 27.10. 5.1 The said decision of the Hon'ble Gujarat High Court has been followed by this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der chapter 27 prior to 20th May 2015, and as on 20th May 2015 DGFT has made special dispensation with regard to remnant fuels classifiable under heading 2710 and freed them from policy restriction vide Notification No. 07/2015-2020. In any event, it is settled law that circulars issued by the revenue department cannot be given primacy over the decisions of the Courts. Reliance in this behalf is placed on the following judgments of Hon'ble Supreme Court: * Commissioner of Customs, Bolpur V. Ratan Melting & Wire Industries - 2008 (231) ELT 22 (SC) * Commissioner of Central Excise, Nagpur V. Gurukrupa Resins Pvt Ltd - 2011 (270) ELT 3 (SC) In the above case of Gurukrupa Resins Pvt Ltd, Hon'ble Supreme Court has held as under: "19. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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