2006 (11) TMI 470

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....pellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  These are appeals filed against the Orders-in-Appeal No. 650 to 651/2000 (81 to 82-CCP) Cus./Comr(A)/Ahd dated 22-6-2000 passed by Commissioner (Appeals), Ahmedabad by which orders of the Assistant Commissioner of Central Excise, Bhavnagar were confirmed. 2. Heard both sides. 3.&....

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....appellants it was clear that whatever bunkers/oils were in balance were shown as contained in vessel's machinery & engines, but kept reserve for future consumption/requirement, such bunker oils cannot be regarded as an integral part of the vessel and as per Board's Circular No. 37/96, these are to be classified under their own tariff heading and liable to duty applicable thereon. As per survey rep....

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....parts (such as propellers), whether or not in a new condition and movable articles (furniture, kitchen equipment, table-ware etc.) showing clear evidence of use and which have formed part of normal equipment of vessels, are classifiable under heading 89.08 (d) Remaining fuel and oil [other than that mentioned in sub-para (b) above] and other ship stores including drinks and foodstuff are c....

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....fter beaching, the ship came on land mass there never remained any fuel oil and food stuff being consumed. They are dealing with ship breaking activity. They are not importing any fuel oil or food stuff. The master of the ship had not delivered any import manifest or import report as required under Sec. 30 of the Customs Act, 1962. As the price of the ship included all items in the ship segregatin....