https://www.taxtmi.com/caselaws?id=264698 Fuel oil contained in engine room tanks of imported vessels for breaking was treated as an integral part of the vessel machinery and engine, following Gujarat High Court authority and the relevant customs circular. It was therefore classifiable with the vessel under Heading 89.08 of the Customs Tariff Act, 1985, rather than separately under Heading 27.10. The contrary classification in the impugned order could not be sustained, and the appeals were allowed. en-us Tue, 30 Jun 2015 00:00:00 +0530 Thu, 16 Jul 2015 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264698 Fuel oil contained in engine room tanks of imported vessels for breaking was treated as an integral part of the vessel machinery and engine, following Gujarat High Court authority and the relevant customs circular. It was therefore classifiable with the vessel under Heading 89.08 of the Customs Tariff Act, 1985, rather than separately under Heading 27.10. The contrary classification in the impugned order could not be sustained, and the appeals were allowed. Case-Laws Customs Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264698