2015 (9) TMI 1365

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....ent : Shri Alok Sivastava, Authorised Representative ORDER Per :  Mr.P.K. Das, Common issue is involved in these appeals and therefore, all are taken-up together for disposal. 2. After hearing both the sides and on perusal of records, we find that the appellants imported Vessels for breaking purpose on the basis of agreement. The appellants filed Bills of Entry, which were provisionally a....

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....3. As noted earlier, before the Tribunal, the learned counsel had placed reliance upon the Book titled Ship Design and Construction for demonstrating that fuel and oil contained in the engine department tanks is always associated and connected with the machinery and engine of the ship which forms an integral part of the vessel. The learned counsel had also submitted that as per the definition of L....

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....he machinery and engine of the ship, and such oil is called fuel and oil contained in the vessels machinery and engines and is regarded as forming integral part of the engine. If the fuel and oil contained in the engine tanks is considered to be fuel and oil contained in the vessels machinery and engines, the same would directly fall within the ambit of sub-para (b) of paragraph 2 of the above ref....