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TMI Blog2015 (11) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs for the classification of the same goods under 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), dated 26-6-2013. 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 presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides and on perusal of the records, we find that the appellant filed these appeals against the confiscation, imposition of redemption fine and penalty for contravention of import policy as the appellants failed to produce authorisation from DGFT with regard to import of MGO (Marime Gas Oil) considered as HSD. The appellant imported vessels for breaking purposes. It was noticed that MGO was lying in the tank of the ship engine. According to the Revenue, the said MGO (HSD) would be classified under chapter 27 of the Customs Tariff and is a restricted item. The appellant contended that it would be considered as part of the vessels and classified under chapter 89.08 of the import policy. It is further contended that there is no violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, argued that HSD is not separately imported by the appellants and was found contained in the vessel as fuel/ship stores at the time of purchase and no extra price is paid for such fuel. It is observed that DGFT under F. No. IPC/4/5(684)/97/82/PC-2(A), dated 26-6-2013 has opined that surplus fuel stored in the fuel tanks (whether inside or outside engine room) forms a part of the ship/vessels imported for breaking up and should be considered as integrated part of the vessel s machinery and is classifiable under 89.08. 4.1 It is further observed that Para 2.3 of Chapter 2? of the Foreign Trade Policy (2009 to 2014), contained in General Provisions Regarding Imports Exports, is relevant and is reproduced below :- If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to personally sign replies to these apart from his numerous other responsibilities. Secondly, here there is no certification required of a named authority in the body of a fiscal notification concerning exemption from Customs duty. Such a clarification required from only a named authority is a different requirement than the issue of a clarification on import policy. Therefore, we cannot agree with ld. DR that the clarificatory letter needs to be rechecked by a reference to the DGFT on whether it reflects the opinion of DGFT as it is signed by JDGFT. We also find that it is now a well settled law that clarifications on Import Policy issued by office of DGFT is binding on Customs as far as ITC Policy is concerned in view of the decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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