2017 (10) TMI 1200

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....6/2014-DB, C/12698-12700/2014-DB, C/12702-12703/2014-DB, C/12756-12758/2014-DB, C/12798-12799/2014-DB, C/12949/2014-DB, C/13187/2014-DB & C/13199-13201/2014-DB For Applicant(s): Shri Sarju Mehta, Chartered Accountant, Shri Rahul Gajera, Advocate For Respondent(s): Shri L Patra, Authorised Representative ORDER Per: Shri Devender Singh All these Appeals are filed against respective Orders-in-Appeal passed by the Ld. Commissioner of Customs (Appeals), Jamnagar. Since the issue involved in these appeals is identical, a common order is being passed. 2. Some appellants have also filed applications for Early Hearing of the appeals. After hearing both the sides, we find that the issue involved in these appeals appears to be covered by the dec....

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....arties and perused the record. 7. We find that the short issue in these appeals, namely, whether the Marine Gas Oil imported inside the fuel tanks of vessels which are imported for breaking is subject to ITC restrictions is no longer res integra and is squarely covered by the decision of this Tribunal in the case of A.G. Enterprise (supra) in favour of the appellant in the identical set of facts. In the said judgment, the Tribunal observed as under : "4. Heard both sides and perused the case records. The issue involved in all these appeals is as to what should be the classification of HSD/LDO, under the EXIM Policy, which is contained in the fuel tanks of the vessels brought for breaking. As per the CBEC Circular dated 26-1-2013 and the o....

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....inal and binding. As per the clarification/opinion of Joint Director General of Foreign Trade, New Delhi, surplus fuel stored in fuel tanks of vessels/ship brought for breaking up is classifiable under 89.08 along with the main vessel. In this regard, Paras 18 & 19 of case law Cine Land v. CC, Chennai (supra), relied upon by the appellants, following has been held by CESTAT, Chennai :- "18. We find that the appellants had applied to the DGFT, New Delhi for a Merely because the reply was signed by the JDGFT, its validity cannot be discarded. The JDGFT is a Senior Officer in the office of the DGFT. The reply is from the DGFT as per the letter-head. Therefore, obviously the JDGFT has issued it acting in the office of DGFT as per their interna....