Ship classification for engine room bunker fuel held to include stored fuel oil under the ship's tariff heading.

Fuel oil stored in a vessel's engine room tank was held classifiable with the ship under Heading 89.08 of the Customs Tariff Act, rather than under a separate heading. The classification issue was treated as no longer res integra because the Tribunal followed the Gujarat HC view that bunker in the engine room tank forms part of the ship's classification, and it applied the same reasoning adopted in the appellant's earlier matter. On that basis, the fuel oil was classified under Heading 89.08 with the vessel.

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Issues: Whether fuel oil stored in the engine room tank of a vessel was classifiable with the ship under Heading 89.08 of the Customs Tariff Act, 1975 or under its own heading.

Analysis: The classification issue was treated as no longer res integra. The Tribunal relied on the Gujarat High Court decision holding that bunker stored in the tank in the engine room is classifiable under the heading applicable to the ship. The same view had also been applied in the appellant's own earlier case, and that reasoning was held directly applicable to the present facts.

Conclusion: The fuel oil in the engine room tank was classifiable under Heading 89.08 with the ship, not under a separate heading.

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