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Fuel Oil in Engine Room Tanks Classified with Vessel under Customs Tariff Act Heading No. 89.08.

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....Once the fuel oil contained in the bunker i.e., engine room tanks, falls within the ambit of sub para (b), as a natural corollary the same would be classifiable along with the vessel under 89.08 of the Heading No. 89.07 of the Customs Tariff Act - AT....