2023 (5) TMI 1394 - SCH - Customs

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? - As decided by CESTAT 2022 (12) TMI 100 - CESTAT AHMEDABAD Oil inside the Bunker Tanks in engine rooms are to be assessed to duty under CTH 27.10 are liable to be set aside and Oil contained in Bunker Tanks in Engine Room of Vessel imported for breaking up is classifiable under CTH 8908 along with such vessel. HELD THAT - In the light of order of this Court in M/s Mahalaxmi Ship Breaking Corp. Etc. vs. Commissioner of Customs Bhavnagar 2023 (4) TMI 1250 - SC ORDER as said oil is to be assessed as part of the Ship - the present appeals are also dismissed. All pending applications are disposed of.

Summary

The Supreme Court condoned delay, admitted appeals, and dismissed the appeals based on a previous court order in the case of "M/s Mahalaxmi Ship Breaking Corp. Etc. vs. Commissioner of Customs Bhavnagar." All pending applications were disposed of.