https://www.taxtmi.com/caselaws?id=309829 Classification dispute over fuel oil stored in a vessel's engine room focused on whether such fuel falls under maritime craft parts heading or mineral oil headings. The tribunal noted conflicting precedents but applied the jurisdictional High Court's precedent, which interpreted fuel stored in engine room tanks as falling within the ship-related tariff heading; that precedent was treated as binding. Consequence: the impugned classification order was set aside and the appeal allowed with reclassification under the ship-related heading. en-us Wed, 16 Feb 2022 00:00:00 +0530 Tue, 20 Jan 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309829 Classification dispute over fuel oil stored in a vessel's engine room focused on whether such fuel falls under maritime craft parts heading or mineral oil headings. The tribunal noted conflicting precedents but applied the jurisdictional High Court's precedent, which interpreted fuel stored in engine room tanks as falling within the ship-related tariff heading; that precedent was treated as binding. Consequence: the impugned classification order was set aside and the appeal allowed with reclassification under the ship-related heading. Case-Laws Customs Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309829