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TMI Blog2015 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... for breaking up is classifiable under 89.08 along with main vessel – Well settled law that clarifications on Import Policy issued by office of DGFT is binding on Customs – As imports under ITC(HS) 89.08 are free without any restrictions, therefore, such MGO/HSD contained in vessels brought in for breaking up, cannot be held as liable for confiscation under Customs Act, 1962 and no penalties upon appellants are imposable – In view of decision of Tribunal appeals are allowed –Decided in favour of Assesse. - Appeal No. : C/11689, 11899,12696,12697/2014 [Application Nos. C/EH/16232, 16381, 16388, 16402/2014] - ORDER No. A/10103-10106/2015 - Dated:- 2-2-2015 - Mr. P.K. Das and Mr. R.K. Singh, JJ. For The Appellant : Shri Rahul Gajera, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (HS) or HPBv1 or HBPv2 or schedule of DEPB Rates should be referred to DGFT whose decision shall be final and binding. As per the clarification/opinion of Joint Director General of Foreign Trade New Delhi, surplus fuel stored in fuel tanks of vessels/ship brought for breaking up is classifiable under 89.08 along with the main vessel. In this regard, Para 18 19 of case law Cine Land Vs CC Chennai (supra), relied upon by the appellants, following has been held by CESTAT Chennai:- 18. We find that the appellants had applied to the? DGFT, New Delhi for a Merely because the reply was signed by the JDGFT, its validity cannot be discarded. The JDGFT is a Senior Officer in the office of the DGFT. The reply is from the DGFT as per the letter- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Customs Tariff Act which is the sole domain of the Customs Authorities. However, so far as classification of the ships/vessel, brought in for breaking up along with surplus fuel, will have to be considered classifiable under Heading 89.08 of the Import policy as an integral part of the vessel/ship, as per opinion given by DGFT under F.No.IPC/4/5(684)/97/82/PC-2(A), dt.26.06.2013. As the imports under ITC(HS) 89.08 are free without any restrictions, therefore, such MGO/HSD contained in the vessels brought in for breaking up, cannot be held as liable for confiscation under Section 111(d) of the Customs Act, 1962 and no penalties upon the appellants are imposable in the present appeals under Section 112(a) of the Customs Act, 1962. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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