https://www.taxtmi.com/caselaws?id=305401 Fuel oil stored in a vessel's engine room tank was held classifiable with the ship under Heading 89.08 of the Customs Tariff Act, rather than under a separate heading. The classification issue was treated as no longer res integra because the Tribunal followed the Gujarat HC view that bunker in the engine room tank forms part of the ship's classification, and it applied the same reasoning adopted in the appellant's earlier matter. On that basis, the fuel oil was classified under Heading 89.08 with the vessel. en-us Fri, 15 Feb 2019 00:00:00 +0530 Sat, 03 Dec 2022 05:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305401 Fuel oil stored in a vessel's engine room tank was held classifiable with the ship under Heading 89.08 of the Customs Tariff Act, rather than under a separate heading. The classification issue was treated as no longer res integra because the Tribunal followed the Gujarat HC view that bunker in the engine room tank forms part of the ship's classification, and it applied the same reasoning adopted in the appellant's earlier matter. On that basis, the fuel oil was classified under Heading 89.08 with the vessel. Case-Laws Customs Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305401