https://www.taxtmi.com/highlights?id=78768 The case involves an appeal against a final assessment order concerning the classification and duty assessment of a tug and its bunkers under relevant Customs Acts. The Appellate Tribunal held that the tug, brought for breaking at a port, was correctly classified under a specific tariff heading. The bunkers were part of the tug's goods for breaking, and duty cannot be separately demanded. Referring to a precedent, the Tribunal found in favor of the appellant, stating that the facts were similar to the cited case, thus allowing the appeal. The impugned order was deemed unsustainable. en-us Mon, 24 Jun 2024 10:29:07 +0530 Mon, 24 Jun 2024 10:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78768 The case involves an appeal against a final assessment order concerning the classification and duty assessment of a tug and its bunkers under relevant Customs Acts. The Appellate Tribunal held that the tug, brought for breaking at a port, was correctly classified under a specific tariff heading. The bunkers were part of the tug's goods for breaking, and duty cannot be separately demanded. Referring to a precedent, the Tribunal found in favor of the appellant, stating that the facts were similar to the cited case, thus allowing the appeal. The impugned order was deemed unsustainable. Highlights Customs Mon, 24 Jun 2024 10:29:07 +0530 https://www.taxtmi.com/highlights?id=78768