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2019 (2) TMI 2056 - AT - CustomsClassification of Fuel oil in the engine room tank of the vessel - whether to be classified with the ship under Heading No. 89.08 of Customs Tariff Act, 1975 or under it s own heading? - HELD THAT - The issue is no longer res-integra in respect of the bunker stored in the tank in the engine room and it was held in appellant own case M/S DIAMOND INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS-JAMNAGAR (A) 2015 (9) TMI 1365 - CESTAT AHMEDABAD that the same will be classifiable as per by Hon ble Gujarat High Court in PRIYA HOLDING (P) LTD VERSUS COMMISSIONER OF CUSTOMS, PREVENTIVE 2012 (11) TMI 532 - GUJARAT HIGH COURT under the heading of the ship i.e. 89.08. Accordingly, the judgment of Priya Holding P Ltd and the appellant own case directly applicable to the facts of their own case. Appeal allowed.
Issues Involved:
Classification of Fuel oil in the engine room tank of a vessel under Heading No. 89.08 of Customs Tariff Act, 1975 or under its own heading. Analysis: Issue 1: Classification of Fuel oil in the engine room tank The primary issue in this case revolved around the classification of Fuel oil in the engine room tank of a vessel. The appellant argued that the matter had already been settled by a judgment of the Hon'ble Gujarat High Court in the case of Priya Holding (P) Ltd. Vs. CC. The tribunal had previously allowed the appeal in the appellant's own case based on the High Court judgment. It was contended that the bunker stored in the tank in the engine room should be classified under the heading of the ship, i.e., 89.08 of the Customs Tariff Act, 1975. Issue 2: Legal Precedent and Tribunal Decision The appellant's counsel referred to the judgment of Priya Holding (P) Ltd. Vs. CC. by the Hon'ble Gujarat High Court to support their argument. The tribunal, after considering the submissions from both sides and examining the records, concluded that the issue was no longer res-integra. The tribunal found that the bunker stored in the tank in the engine room of the vessel should be classified under the heading of the ship, in line with the judgment of the Hon'ble Gujarat High Court. As a result, the tribunal set aside the impugned order and allowed the appeal, citing the direct applicability of the judgment of Priya Holding (P) Ltd. to the facts of the case. Conclusion The judgment by the Appellate Tribunal CESTAT AHMEDABAD, delivered by Hon'ble Mr. Ramesh Nair and Hon'ble Mr. Raju, addressed the issue of classifying Fuel oil in the engine room tank of a vessel under the Customs Tariff Act, 1975. Relying on the precedent set by the Hon'ble Gujarat High Court, the tribunal determined that the fuel oil should be classified under the ship's heading, 89.08. Consequently, the tribunal set aside the impugned order and allowed the appeal, emphasizing the direct relevance of the High Court judgment to the case at hand.
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