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TMI BlogClassification of remnant fuel & oilsX X X X Extracts X X X X X X X X Extracts X X X X ..... 2018-Customs Subject: - Classification of remnant fuel oils - Regarding. *** Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the public is invited to the Board's Circular No. 09/2018-Customs dated 19.04.2018 on the above subject. In the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.08 are free without any restriction, therefore, such MGO/HSD contained in vessels brought in for breaking up, cannot be held as liable for confiscation and no penalties imposable under section 112(a) of the Customs Act, 1962. As mentioned above, Hon ble SC vide order dated 31.07.2015 upheld the order of the CESTAT. 3. Field formations have stated that in view of the dismissal of the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had filed bills of entry for ship breaking. The importers had classified the remnant fuel under tariff heading of chapter 27 in accordance with the Board Circular 37/96-Cus dated 03.07.96 and paid the duties accordingly. However, adjudicating authority/appellate authority took a view that since items under Chapter 27 were canalized, therefore, the said goods (remnant fuel) were duly confiscated, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n imported, brought on board in old ships/vessels meant for breaking (copy attached). 7. In view of the above, import of remnant fuels referred to in para 2(d) of Board circular 37/96-customs would not be subject to any policy condition under chapter 27 prior to 20 th May 2015. As on 20 th May 2015, DGFT has made special dispensation with regard to remnant fuels classifiable under heading 271 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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