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TMI Blog2024 (7) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... rposes - HELD THAT:- In the instant case the Order-In-Original speaks only about the tank contained within the engine room and there is no specific finding about any tank outside the engine room. In this context, the Tribunal in the case of Navyug Ship Breaking Co. [ 2022 (12) TMI 100 - CESTAT AHMEDABAD ] becomes relevant where it was held that ' the Oil contained in Bunker Tanks outside the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHNICAL) AND MR. SOMESH ARORA, MEMBER (JUDICIAL) None appeared for the Appellant Shri. Sanjay Kumar, Superintendent (AR) for the Respondent ORDER This appeal has been filed against the order of demanding Customs Duty on the oil contained in the tanks in the ship imported for breaking purposes. 2. No one appeared for the appellant. A letter was received where it was stated that the issue has been s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, there is , however, no speaking order passed as regards the same, It can be seen that if the tank containing oils are connected with pipeline with the engine or machinery of the vessel, there may be no reason why the same cannot be treated as integral part of the engine or machinery of the vessel. However, since there is not speaking order on that part of issue, we direct the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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