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TMI Blog2014 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... : "Whether the bunkers containing oil were to be treated as part of the vessel's machinery so as to attract Entry No. 89.08 of the Schedule to the Customs Tariff Act, 1975?" 2. The facts stated briefly are that the respondent herein is engaged in importing ships for breaking, and accordingly, imported a ship MV VICTOR KINGISEPP for breaking-up. The respondent filed bills of entry dated 25-10-1993 with the Superintendent of Customs, Subsequently, a show-cause notice came to be issued to the respondent calling upon it to show cause as to why duty in respect of movable gears, stores and bunkers leviable under Section 12 should not be recovered under Section 28 of the Act. The Assistant Commissioner of Customs and Central Excise, after c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ericson & Richards (Gujarat) dated 5-10-1993, the Commissioner (Appeals) held that the fuel and oil which is kept in the engine room is pumpable and cannot be considered as fuel and oil in engine or in machinery, and accordingly, upheld the order of the adjudicating authority that bunkers, that is fuel and oil are covered under para 2(d) of the Board's Circular 37/96-Cus., dated 3-7-1996 and cannot be classified under Heading 89.08. 3. Being aggrieved by the order passed by the Commissioner (Appeals), the respondent went in second appeal before the Tribunal. Before the Tribunal, it was submitted by the learned counsel for the respondent that the issue stands decided by the Tribunal in the case of Priya Holding (P) Ltd. v. CCE, Ahmedab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 89.08 and that, by no stretch of imagination, can the engine room tanks to be considered as part of engine. It was further submitted that the circular envisages fuel and oil contained in "engines" and not in "engine room tanks" or "tanks in engine room". It was, accordingly, urged that the question is required to be answered in favour of the Revenue by holding that the fuel contained in the engine rooms is required to be classified separately under its own heading. 5. On the other hand, Ms. Megha Jani, learned advocate appearing on behalf of the respondent, reiterated the submissions that had been advanced by the learned counsel for the respondent before the Tribunal. It was submitted that the fuel and oil contained in the bunkers, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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