Remnant fuel classification: ship fuels classifiable separately; imports under the tariff chapter freed from policy restrictions. Remnant fuel and oil other than that contained in vessel machinery and engines are to be classifiable separately and not under the vessel tariff heading. Earlier appellate findings had treated remnant fuel as integral to vessels and thereby exempt from policy restrictions; thereafter the trade policy authority classified remnant fuels under the mineral oils chapter but granted a special dispensation freeing such imports from policy restrictions. Field formations are to implement this classification and report implementation difficulties to the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Remnant fuel classification: ship fuels classifiable separately; imports under the tariff chapter freed from policy restrictions.
Remnant fuel and oil other than that contained in vessel machinery and engines are to be classifiable separately and not under the vessel tariff heading. Earlier appellate findings had treated remnant fuel as integral to vessels and thereby exempt from policy restrictions; thereafter the trade policy authority classified remnant fuels under the mineral oils chapter but granted a special dispensation freeing such imports from policy restrictions. Field formations are to implement this classification and report implementation difficulties to the Commissioner.
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