2019 (11) TMI 852 - SCH - Customs

Classification of imported vessel - M V royal Sesa - classifiable under CTH 89019000 or under CTH 89059090? - benefit of N/N. 12/2012-Cus dated 17.03.2012 (Sr No 461) and N/N. 21/2012-Cus dtd 17.03.2012 - it was held in the case that The vessel M V Royal Sesa imported vide B/E No 006/JGD/12-13 dated 15.04.2013 is correctly classifiable under heading 89059090 and benefit of exemptions claimed is not admissible to them. HELD THAT - Interference with the impugned order not required - appeal dismissed.

Summary

The Supreme Court dismissed the civil appeals and did not interfere with the Tribunal's orders. The delay was condoned, and any pending interlocutory applications were disposed of.