https://www.taxtmi.com/caselaws?id=350045 Fuel remaining in the tanks of vessels imported for breaking was treated as an integral part of the vessel for import policy classification, not as a separately restricted import. The Tribunal relied on its earlier view and the DGFT clarification, applying the Foreign Trade Policy principle that doubts on ITC classification are to be referred to DGFT and that such clarification is final and binding for import policy purposes. On that basis, the Marine Gas Oil or HSD was covered under Heading 89.08 and was not liable to confiscation or penalty under the Customs Act. The impugned orders were set aside and the appeals were allowed. en-us Tue, 19 Sep 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350045 Fuel remaining in the tanks of vessels imported for breaking was treated as an integral part of the vessel for import policy classification, not as a separately restricted import. The Tribunal relied on its earlier view and the DGFT clarification, applying the Foreign Trade Policy principle that doubts on ITC classification are to be referred to DGFT and that such clarification is final and binding for import policy purposes. On that basis, the Marine Gas Oil or HSD was covered under Heading 89.08 and was not liable to confiscation or penalty under the Customs Act. The impugned orders were set aside and the appeals were allowed. Case-Laws Customs Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350045