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TMI Blog2007 (6) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/03 is against the order of the Commissioner (Appeals) No. 330/2003(115-JMN) dated 10-10-2003 by which the appeal of the party against order of the Assistant Commissioner No. 05/2001-2002 was rejected. Cross-objection No. 215/2004 is connected to this appeal. 2. Heard both sides. Learned Advocate Shri A.D. Maru also filed a synopsis dated 24-4-2007 in Appeal No. 900/03. 3.1 The relevant facts, in brief, relating to Appeal No. 900/03 is as follows: (a) Appellant M/s. J.M. Industries imported one old vessel M.V. ANHE for breaking and filed Bill of Entry on 29-5-98 and after assessment paid duty of Rs. 3,84,80,804/-. The appellant filed a refund claim dated 23-8-98 seeking a refund of Rs. 8,54,420/- on the ground that duty should not be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y way of refund amounting to Rs. 2,43,29,330/- and the same is not appreciated. 5. The common issue involved in both the appeals is regarding the duty leviable on bunkers/oils, consumable stores on board the vessel. The original authorities held that whatever bunkers/oils were in balance cannot be regarded as an integral part of the vessel and as per the Board's Circular No. 37/96-Cus. dated 3-7-96, these had to be classified under the respective tariff heading and charged to duty applicable thereof. 6. The gist of the guidelines prescribed by CBEC which were based on the opinion of the World Customs Organization is as follows: '(a) Moveable gears such as lifting and handling machinery, anchors, navigational equipment, machine tool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oil and foodstuff being consumed. They are dealing with ship breaking activity. They are not importing any fuel oil or foodstuff. The master of the ship had not delivered any import manifest or import report as required under Sec. 30 of the Customs Act, 1962. As the price of the ship included all items in the ship segregating some portion of fuel and oil and other ship stores for separate classification and charging to duty is not warranted. 9. Assessments in these cases have been finalized on the basis of CBEC guidelines which are based on internationally accepted norms prescribed by the World Customs Organisation. The term ship cannot be construed to include everything kept in the ship as claimed by the appellants. Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handling charges associated with the delivery of the imported goods at the place of importation". The landing charges at 1% being associated with the goods (in this case, the ship) reaching the land mass are includible in the assessable value as per proviso (ii) to Rule 9(2) of the Customs (Valuation) Rules, 1988. The findings of the Commissioner (Appeals) that the inclusion of such charges does not depend on the time of payment of duty or the date of filing of the Bill of Entry is legally correct and sustainable. 12. The addition of landing charges to the assessable value of imported goods is also settled by the Hon'ble Supreme Court in the case of Garden Silk Mills Ltd. v. Union of India reported in 1999 (113) E.L.T. 358 (S.C.). 13. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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