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TMI Blog2015 (9) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... Court) held that once the fuel oil contained in the bunker i.e., engine room tanks, falls within the ambit of sub para (b), as a natural corollary the same would be classifiable along with the vessel under 89.08 of the Heading No. 89.07 of the Customs Tariff Act. - impugned order cannot be sustained - Decided in favour of assessee. - Appeal No. : C/195-198/2007 - ORDER No. A/10977-10980/2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We find that the issue is no more res integra in view of the decision of the Honble Gujarat High Court in the case of Priya Holding P Ltd vs CC(P) [2013(288)ELT.347(Guj)] and in the case of CC vs J M Industries [2014(302)ELT.82(Guj.)]. The question before the Honble High Court is whether the bunkers containing oil were to be treated as part of the vessels machinery so as to attract Entry No 89 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ship under Heading No. 89.08. Based upon the aforesaid evidence led before it, the Tribunal has, accordingly, come to the conclusion that the fuel and oil contained in the bunkers, that is, engine room tanks of the vessel form an integral part of the vessel, and therefore, would be classifiable under Heading 89.09; whereas the fuel contained in the other tanks would be classifiable under their ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vessel under Heading No. 89.08. 4. The Learned Authorised Representative for the Revenue relied upon the decision of the Tribunal, in the case of Priya Blue Industries Ltd vs CCE C (A) [2006(200)ELT.506(Tri Mumbai)] which was upheld by Honble High Court judgment dtd 29.1.2007 in tax appeal No 8 of 2008. 5. We find that the Honble Gujarat High Court in the recent decision in the case of Priy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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