https://www.taxtmi.com/caselaws?id=466299 Classification of marine gas oil found aboard vessels sent for breaking concerned whether such fuel is an integral part of the ship or a separate taxable commodity for customs tariff purposes. The tribunal applied appellate precedent and accepted that the Apex Court's decision on identical facts governs the classification question, resulting in treatment of the bunker/marine gas oil consistent with that precedent and reversal of the revenue's separate oil classification. The operative effect is that bunker fuel on ships destined for breaking is not to be treated separately for tariff classification where the binding higher court decision holds otherwise. en-us Thu, 06 Feb 2025 00:00:00 +0530 Sun, 01 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466299 Classification of marine gas oil found aboard vessels sent for breaking concerned whether such fuel is an integral part of the ship or a separate taxable commodity for customs tariff purposes. The tribunal applied appellate precedent and accepted that the Apex Court's decision on identical facts governs the classification question, resulting in treatment of the bunker/marine gas oil consistent with that precedent and reversal of the revenue's separate oil classification. The operative effect is that bunker fuel on ships destined for breaking is not to be treated separately for tariff classification where the binding higher court decision holds otherwise. Case-Laws Customs Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466299