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2022 (2) TMI 1392 - AT - CustomsClassification of goods - Fuel oil stored in the Engine Room of the vessel - to be classified under 89.08 or 27.10? - HELD THAT - It is found that on this issue much water has flown. There are contrary judgments of this Tribunal on this issue. However the jurisdictional High Court in the case of PRIYA HOLDING (P) LTD VERSUS COMMISSIONER OF CUSTOMS PREVENTIVE 2012 (11) TMI 532 - GUJARAT HIGH COURT decided the issue in the favour of the assessee in as much as it was upheld that the Fuel/oil stored in the tanks in the Engine Room should be classified under CTH 89.08. Accordingly this judgment of the Hon ble Gujarat High Court is binding and in force. The Fuel and oil stored in the Tanks in the Engine room of the vessel is classifiable under CTH 89.08 - impugned order set aside - appeal allowed.
Issues involved: Classification of Fuel oil/Lubricating Oil in a ship's tank under CTH 89.08 or 27.10.
Analysis: 1. Issue of Classification: The main issue in this case was the classification of Fuel oil/Lubricating Oil stored in a ship's tank under CTH 89.08 or 27.10. The appellant did not appear despite multiple notices, leading to the appeals being taken up for disposal. 2. Arguments by Authorized Representative: The Authorized Representative for the Revenue cited several judgments, including GHAZIABAD SHIP BREAKERS, PRIY BLUE INDUSTRIES LTD, M/s PRIYA BLUE INDUSTRIES LTD, PRIYA HOLDING (P) LTD, SHIV MARINE INDUSTRIES P.LTD., and M/s Bhikkamal Chotelal. He argued, based on the Tribunal's decisions, that the Fuel oil/Lubricating Oil in the ship's tank should be classified under CTH 27.10. 3. Tribunal's Analysis: The Tribunal carefully considered the submissions and records. It noted the conflicting judgments within the Tribunal on this issue but highlighted the decision of the jurisdictional High Court in the case of PRIYA HOLDING (P) LTD, which favored classifying the Fuel & oil under CTH 89.08. The Tribunal held that the High Court's judgment was binding and in force, leading to the classification of Fuel and oil stored in the ship's tank under CTH 89.08. 4. Decision: Following the precedent set by the judgment of PRIYA HOLDING (P) LTD, the Tribunal set aside the impugned order and allowed the appeals, concluding that the Fuel and oil stored in the ship's tank should be classified under CTH 89.08.
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