https://www.taxtmi.com/caselaws?id=107172 The Tribunal upheld the classification principles outlined in the Circular, determining that fuel and oil in the engine room tanks are to be classified with the ship, while remaining fuel, oil in other tanks, and food-stuff are to be charged duty separately. The Appellant's argument regarding the Bill of Entry assessment was rejected, and their Miscellaneous Application was dismissed, as they could not challenge the assessment at that stage. The appeal was disposed of based on the classification rules for oil, fuel, and food-stuff in relation to the ship's LDT for breaking under the Customs Act and relevant circulars. en-us Thu, 19 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 12:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107172 The Tribunal upheld the classification principles outlined in the Circular, determining that fuel and oil in the engine room tanks are to be classified with the ship, while remaining fuel, oil in other tanks, and food-stuff are to be charged duty separately. The Appellant's argument regarding the Bill of Entry assessment was rejected, and their Miscellaneous Application was dismissed, as they could not challenge the assessment at that stage. The appeal was disposed of based on the classification rules for oil, fuel, and food-stuff in relation to the ship's LDT for breaking under the Customs Act and relevant circulars. Case-Laws Customs Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107172