https://www.taxtmi.com/caselaws?id=120666 Only fuel and oil contained in a vessel's machinery and engines can be treated as an integral part of the vessel for classification under Heading 89.08; remaining bunker oil, consumable stores, foodstuff and drinks found on board are separately classifiable under their own headings. Applying Customs Board guidelines said to reflect World Customs Organization guidance, CESTAT Ahmedabad upheld the customs authorities' assessment and rejected the attempt to extend "vessel" to all items on board for concessional treatment. The refund claims based on treating all such items as part of the vessel were therefore not sustainable, and the appeals failed. en-us Wed, 08 Nov 2006 00:00:00 +0530 Mon, 23 Jul 2012 14:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120666 Only fuel and oil contained in a vessel's machinery and engines can be treated as an integral part of the vessel for classification under Heading 89.08; remaining bunker oil, consumable stores, foodstuff and drinks found on board are separately classifiable under their own headings. Applying Customs Board guidelines said to reflect World Customs Organization guidance, CESTAT Ahmedabad upheld the customs authorities' assessment and rejected the attempt to extend "vessel" to all items on board for concessional treatment. The refund claims based on treating all such items as part of the vessel were therefore not sustainable, and the appeals failed. Case-Laws Customs Wed, 08 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120666