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TMI Blog2006 (11) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : M. Veeraiyan, Member (T)]. These are appeals filed against the Orders-in-Appeal No. 650 to 651/2000 (81 to 82-CCP) Cus./Comr(A)/Ahd dated 22-6-2000 passed by Commissioner (Appeals), Ahmedabad by which orders of the Assistant Commissioner of Central Excise, Bhavnagar were confirmed. 2. Heard both sides. 3. The appellants are engaged in the ship breaking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in balance were shown as contained in vessel s machinery engines, but kept reserve for future consumption/requirement, such bunker oils cannot be regarded as an integral part of the vessel and as per Board s Circular No. 37/96, these are to be classified under their own tariff heading and liable to duty applicable thereon. As per survey report conducted by private surveyor M/s. Erricson Ric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icles (furniture, kitchen equipment, table-ware etc.) showing clear evidence of use and which have formed part of normal equipment of vessels, are classifiable under heading 89.08 (d) Remaining fuel and oil [other than that mentioned in sub-para (b) above] and other ship stores including drinks and foodstuff are classifiable separately in their own appropriate headings. 5. The appellants claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g consumed. They are dealing with ship breaking activity. They are not importing any fuel oil or food stuff. The master of the ship had not delivered any import manifest or import report as required under Sec. 30 of the Customs Act, 1962. As the price of the ship included all items in the ship segregating some portion of fuel and oil and other ship stores for separate classification and charging h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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