9911796707
TMI Blog2024 (8) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... Breaking Yard Alang /Sosiya at their designated plot which was allotted by the Gujarat Maritime Board Bhavnagar/ Gujarat Your Appellant is a Registered Ship Breaker at Ship Breaking Yard, Alang/Sosiya, Dist, Bhavnagar. Appellant is importing various types of old and used ships for breaking on payment of the due Customs duty leviable thereupon under the provisions of the Customs Act, 1962 read with the Customs Tariff Act, 1975. 2. Appellant contracted to purchase one old and used vessel Viz M.V. CRASSIER on "As is where is basis" under Memorandum of Agreement dated 27.01.2020 with Seller M/s. GAURI SHIPPING PVT LTD, SHENTON WAY, SINGAPORE at the purchase price of US Dollar 8517600.00. At the time of importation of the said vessel at SBY Ala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as an integral part of the vessel classified under heading No. 8908 of the Customs Tariff Act, 1975 as provided under the Section 30 of the Customs Act, 1962. 2.1 Appellant stated that at the import of Bunker on board of impugned vessel was incidental part of the vessel and without it the vessel could not have reached the shore and all goods including all types of Oils were declared in the impugned bill of entry only as per the Instructions contained in Circular No. 37/1996-Cus dated, 03.07.1996. Their contention was however rejected by lower authorities. 2.2. Aggrieved with the OIA 18/12/2020, appellant has filed present appeal before Tribunal at Ahmedabad. It was submitted by the appellant that in the similar matters other ship breakin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18-19 dated 30.04.2019 issued by Commissioner (Appeal) Customs, Ahmedabad and with the common finding that oil contained in bunker tanks in engine room of vessel imported for breaking up is classifiable under CTH 8908 along with such vessel. 6.1 We also find that the department in the matter of MAHALAXMI SHIP BREAKING CORP. VS. COMMISSIONER OF CUS., BHAVNAGAR had gone in appeal before the Hon'ble Supreme Court as reported in 2023 (384) ELT 482 (S.C.) in which rejecting the contrary view of CESTAT in KAMDAR ASSOCIATE as reported in 2016 (339) ELT 158 (Tribunal). The Hon'ble Apex Court decided as follows:- "4. The issue agitated by it is that the Oil in the Bunker Tanks of the Engine Room/outside the Engine Room of the vessels sent for bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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