https://www.taxtmi.com/caselaws?id=448312 Classification issue whether oil contained in bunker tanks of a vessel imported for breaking up should be assessed separately under Chapter 27 or together with the vessel under the tariff heading for ships. The Supreme Court relied on its prior order disposing related appeals by treating bunker oil as part of the ship for customs assessment, applying the principle that components integral to an imported ship form part of the unitary import and are classifiable with the vessel; consequence: the present appeal founded on the same common order is dismissed. en-us Mon, 04 Sep 2023 00:00:00 +0530 Tue, 20 Jan 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448312 Classification issue whether oil contained in bunker tanks of a vessel imported for breaking up should be assessed separately under Chapter 27 or together with the vessel under the tariff heading for ships. The Supreme Court relied on its prior order disposing related appeals by treating bunker oil as part of the ship for customs assessment, applying the principle that components integral to an imported ship form part of the unitary import and are classifiable with the vessel; consequence: the present appeal founded on the same common order is dismissed. Case-Laws Customs Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448312