https://www.taxtmi.com/caselaws?id=754408 CESTAT Ahmedabad rejected appellant's appeal against final assessment order concerning tug classification and duty assessment under Customs Act, 1962 and Customs Tariff Act, 1975. The tribunal held that a tug brought to Alang port for breaking must be classified under tariff heading 8908.00.00 as a whole unit including bunkers, rather than separately classifying tug and bunkers under different headings. The authority cannot demand separate duty on bunkers when the entire vessel is presented for breaking assessment. Following precedent in Collector of Customs v. Shipping Corporation of India Ltd., the tribunal found the coastal cargo interpretation favored the assessee, making the impugned order unsustainable and allowing the appeal. en-us Fri, 21 Jun 2024 00:00:00 +0530 Fri, 11 Apr 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754408 CESTAT Ahmedabad rejected appellant's appeal against final assessment order concerning tug classification and duty assessment under Customs Act, 1962 and Customs Tariff Act, 1975. The tribunal held that a tug brought to Alang port for breaking must be classified under tariff heading 8908.00.00 as a whole unit including bunkers, rather than separately classifying tug and bunkers under different headings. The authority cannot demand separate duty on bunkers when the entire vessel is presented for breaking assessment. Following precedent in Collector of Customs v. Shipping Corporation of India Ltd., the tribunal found the coastal cargo interpretation favored the assessee, making the impugned order unsustainable and allowing the appeal. Case-Laws Customs Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754408