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TMI Blog2024 (8) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... R (PREV) [ 2022 (12) TMI 100 - CESTAT AHMEDABAD] on the similar issue in favour Ship Breakers of Alang allowing their appeal on the issue and set a siding the assessment of B/Es and OIA NO. OIA-JMN-CUSTM-000-APP-004- 072-18-19 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. Appeal allowed. - HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU And HON'BLE MEMBER ( JUDICIAL ) , MR. SOMESH ARORA None appeared for the appellant Shri A R Kanani , Superintendent ( AR ) for the Respondent ORDER SOMESH ARORA These are two appeals involving the same issue. Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ang which was allotted Sr. No, 6672982 dated 29.01.2020. The rummaging of the said vessel was carried out by the Customs authority of SBY Alang. The authorized Surveyor was also appointed by the owners of the vessel, who also boarded the vessel and carried out all types of survey as required and issued Survey report mentioning all required information. The authorized Shipping Agent also filled Import General Manifest after completion of boarding formalities declaring the import cargo as vessel Viz. M.V. CRASSIER wherein also the remaining stock of Bunkers Viz Marine Gas Oil (MGO /HSD). Diesel Oil, Lubricating Oil etc along with other movable items, Store list Bunkers etc, were declared as per the Instructions contained in Circular No. 37/19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reaking up is classifiable under CTH 8908 along with such vessel. 4. Since, both the assessment orders as well as Order-In-Appeal were against the appellant. They have filed the present appeal before this Tribunal. The main emphasises of the appellant is that issue is no more res Integra and has been covered by various Judgments 5. Learned AR reiterates the findings in the impugned order. 6. Considered. We find that the similar issue has been decided by Hon'ble Tribunal West Zonal Bench Ahmedabad, Vide its Final Order No. A/11792- 11851/2022 Dtd. 01.12.2022 including Appeal No. C/11053,C/11062, C/11075,C/11078 C/11080 all of 2019 of the Appellant on the similar issue in favour Ship Breakers of Alang allowing their appeal on the issue an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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