https://www.taxtmi.com/caselaws?id=188056 Residual fuel, oil and food-stuff left on ships imported for breaking were separately classifiable for customs purposes; the Tribunal rejected the argument that fuel in engine-connected tanks formed part of the ship and held the stores assessable on their own. Interest on differential duty arising from finalisation of provisional assessment was not payable for the period before the statutory interest provision was introduced in 2006. In one appeal, the alleged quantity of turbine oil required fresh verification, and the matter was remanded to the original authority subject to production of supporting departmental communication. en-us Fri, 29 May 2009 00:00:00 +0530 Wed, 16 Nov 2016 14:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188056 Residual fuel, oil and food-stuff left on ships imported for breaking were separately classifiable for customs purposes; the Tribunal rejected the argument that fuel in engine-connected tanks formed part of the ship and held the stores assessable on their own. Interest on differential duty arising from finalisation of provisional assessment was not payable for the period before the statutory interest provision was introduced in 2006. In one appeal, the alleged quantity of turbine oil required fresh verification, and the matter was remanded to the original authority subject to production of supporting departmental communication. Case-Laws Customs Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188056