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    <title>2014 (10) TMI 227 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal upheld the classification of fuel and oil in engine room tanks as part of the vessel&#039;s machinery under Heading No. 89.08, in accordance with previous judgments. The reference was answered in favor of the assessee, aligning with the interpretation of the Customs Act and relevant circulars, concluding the matter in favor of the respondent regarding the classification of bunkers containing oil.</description>
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      <description>The Tribunal upheld the classification of fuel and oil in engine room tanks as part of the vessel&#039;s machinery under Heading No. 89.08, in accordance with previous judgments. The reference was answered in favor of the assessee, aligning with the interpretation of the Customs Act and relevant circulars, concluding the matter in favor of the respondent regarding the classification of bunkers containing oil.</description>
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