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TMI Blog2022 (12) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... OMS, PREVENTIVE [ 2012 (11) TMI 532 - GUJARAT HIGH COURT] and COMMISSIONER OF CUSTOMS VERSUS JM. INDUSTRIES [ 2014 (10) TMI 227 - GUJARAT HIGH COURT] , in which it is held that such oil cannot be classified under CTH 2710 and has to be classified along with the vessel imported for breaking up under CTH 8908 - The Hon ble Gujarat High Court has in the said decisions held that Oil contained in the Bunker tanks in Engine Room of Vessel imported for breaking up, are associated and connected with the machinery and engine of the Ship and are regarded as forming integral part of the Vessel and therefore classifiable along with the Vessel under CTH 8900 and cannot be assessed to duty independently of the vessel under CTH 27.10. Thus, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 11992, 11993, 12000, 12001, 12005-12008, 12013, 12024, 12034, 12617/2019 ORDER The Common Issue involved in all these Appeals is whether the Oil contained in the Bunker Tanks in the Engine Room/Outside Engine Room of Vessel imported for breaking up is to be assessed independently of the vessel under CTH 2710 or with the Vessel imported for breaking up under CTH 8908 00 00. 2. The facts involved are mostly common in all these Appeals. For the sake of convenience facts of M/s. Navyug Ship Breaking Co., C/11021/2019 is being considered as the lead matter. The facts, in brief are that during the period 2018-19, the Appellant imported Vessel for breaking up. CTH 8908 00 00 covers Vessels and other floating structures for breaking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that all such Oil, according to appellant being incidental to import of vessel, is required to be classified under CTH 8908. 2.2 The Commissioner (Appeals) by Order-In-Appeal (OIA) dated 30-4-2019 upheld the Order of assessment dated 12-07-18. The appellant is in appeal against the said OIA dated 30-4-2019 before this Tribunal on the issue of classification of Oil contained in bunker tanks inside/outside engine room of the vessel. 3. Shri J.C. Patel, P.D. Rachchh Shri Rahul Gajera, the learned counsels on behalf of appellants assailed the impugned Order and inter alia submitted that Hon ble Gujarat High Court has in the case of Priya Holding (P) Ltd V. CC 2013 (288) ELT 347 (Guj) and CC V. J. M. Industries 2014 (302) ELT 382 (G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the vessel imported for breaking up under CTH 8908: Priya Holding (P) Ltd v CC 2013 (288) ELT 347 (Guj) CC v J.M. Industries- 2014 (302) ELT 382 (Guj) The Hon ble Gujarat High Court has in the aforesaid decisions held that Oil contained in the Bunker tanks in Engine Room of Vessel imported for breaking up, are associated and connected with the machinery and engine of the Ship and are regarded as forming integral part of the Vessel and therefore classifiable along with the Vessel under CTH 8900 and cannot be assessed to duty independently of the vessel under CTH 27.10. 5.1 The said decision of the Hon ble Gujarat High Court has been followed by this Tribunal in the following decisions: Hatimi Steels v CC 2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGFT has made special dispensation with regard to remnant fuels classifiable under heading 2710 and freed them from policy restriction vide Notification No. 07/2015-2020. In any event, it is settled law that circulars issued by the revenue department cannot be given primacy over the decisions of the Courts. Reliance in this behalf is placed on the following judgments of Hon ble Supreme Court: Commissioner of Customs, Bolpur V. Ratan Melting Wire Industries 2008 (231) ELT 22 (SC) Commissioner of Central Excise, Nagpur V. Gurukrupa Resins Pvt Ltd 2011 (270) ELT 3 (SC) In the above case of Gurukrupa Resins Pvt Ltd, Hon ble Supreme Court has held as under: 19. In that view of the matter, when the law on the question at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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