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TMI Blog2024 (2) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... aking purposes - 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 para 5.5 of order of Tribunal in the case of NAVYUG SHIP BREAKING CO., DHAN STEELS PRIVATE LIMITED. AND OTHERS VERSUS C.C., JAMNAGAR (PREV) [ 2022 (12) TMI 100 - CESTAT AHMEDA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Rahul Gajera, Advocate. For the Respondent : Shri A.R. Kanani, Superintendent (Authorized Representative). ORDER RAJU 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. Learned counsel for the appellant pointed out that the issue has been settled by the decision by the decision of Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regards the same. It can be seen that if the tanks 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 no speaking order on that part of issue, we direct the adjudicating authority to pass speaking order in respect of duty pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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