2024 (1) TMI 711

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... up - to be assessed independently of the vessel under CTH 2710 or with the Vessel imported for breaking up under CTH 8908 00 00? - HELD THAT:- This Court by order dated 05.04.2023 [ 2023 (4) TMI 1250 - SC ORDER] has disposed of the appeals filed by the revenue by observing that oil is to be assessed as part of the Ship. The present appeal which arises out of same common order would not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er passed in Civil Appeal No. 11849/2022 . This Court by order dated 05.04.2023 has disposed of the appeals filed by the revenue by observing as follows: xx xx xx. xx xx xx The Revenue is in appeal(s) against two orders passed by Customs Excise Service Tax Appellate Tribunal [CESTAT] i.e. orders dated 16.02.2022 and 01.12.2022. The issue agitated by it is that the Oil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iew expressed in the orders dated 16.02.2022 and 01.12.2022 [which are the subject matters of Diary No(s). 24220 OF 2022, Diary No(s). 8943 OF 2023, Diary No(s). 10272 OF 2023, Diary No(s). 10034 OF 2023, Diary No(s). 11290 OF 2023, Diary No(s). 8954 OF 2023, Diary No(s). 10267 OF 2023, Diary No(s). 10031 OF 2023] is correct. The Revenue s appeals are, accordingly, dismissed. xx xx xx .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X