https://www.taxtmi.com/caselaws?id=430983 Oil contained in bunker tanks in the engine room of a vessel imported for breaking up is treated as an integral part of the vessel because it is associated with the ship's machinery and engine. It is therefore not classified independently under Heading 2710, but is classified with the vessel under Heading 8908 00 00. The Tribunal followed binding jurisdictional High Court precedent, noted consistent earlier Tribunal rulings, and held that a departmental circular cannot override that precedent. The absence of an appeal against the High Court rulings on monetary-limit grounds did not affect their binding force. en-us Thu, 01 Dec 2022 00:00:00 +0530 Tue, 20 Jan 2026 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430983 Oil contained in bunker tanks in the engine room of a vessel imported for breaking up is treated as an integral part of the vessel because it is associated with the ship's machinery and engine. It is therefore not classified independently under Heading 2710, but is classified with the vessel under Heading 8908 00 00. The Tribunal followed binding jurisdictional High Court precedent, noted consistent earlier Tribunal rulings, and held that a departmental circular cannot override that precedent. The absence of an appeal against the High Court rulings on monetary-limit grounds did not affect their binding force. Case-Laws Customs Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430983