https://www.taxtmi.com/caselaws?id=212897 Exemption from special additional duty was unavailable for an old vessel imported for breaking because the goods were not sold "as such"; the vessel was demolished and only the resulting scrap was sold, so the levy stood. Fuel and oil kept in engine room tanks were separately classifiable rather than part of the vessel, and duty was correctly imposed. Foodstuff and consumable stores were not exempt ship stores under section 87 once the vessel lost its foreign-going character on import for breaking, so the duty demand stood. No abatement was allowable for surrendered liquor and cigarettes because they were excluded from the sale and formed no part of the bargain price. en-us Wed, 22 Jun 2011 00:00:00 +0530 Mon, 30 Apr 2012 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212897 Exemption from special additional duty was unavailable for an old vessel imported for breaking because the goods were not sold "as such"; the vessel was demolished and only the resulting scrap was sold, so the levy stood. Fuel and oil kept in engine room tanks were separately classifiable rather than part of the vessel, and duty was correctly imposed. Foodstuff and consumable stores were not exempt ship stores under section 87 once the vessel lost its foreign-going character on import for breaking, so the duty demand stood. No abatement was allowable for surrendered liquor and cigarettes because they were excluded from the sale and formed no part of the bargain price. Case-Laws Customs Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212897