2023 (10) TMI 250 - SCH - Customs

Maintainability of appeal - Classification of imported goods - Oil contained in the Bunker Tanks in the Engine Room/Outside Engine Room of Vessel imported for breaking up - to be assessed independently of the vessel under CTH 2710 or with the Vessel imported for breaking up under CTH 8908 00 00? - HELD THAT - In the light of the order of this Court in M/S Mahalaxmi Ship Breaking Corp. Etc. vs. Commissioner of Customs Bhavnagar 2023 (4) TMI 1250 - SC ORDER , the present appeals too have to be dismissed. Appeal dismissed.

Summary

The Supreme Court of India dismissed the appeals based on the order in "M/S Mahalaxmi Ship Breaking Corp. Etc. vs. Commissioner of Customs Bhavnagar" dated 05.04.2023.