2017 (10) TMI 1200

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..../12627/2014-DB, C/12643/2014-DB, C/12666/2014-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 involve....

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....s in the order of Commissioner (Appeals). 6. Heard the parties 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 f....

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....le of DEPB Rates should be referred to DGFT whose decision shall be final 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 th....

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....h is the sole domain of the Customs Authorities. However, so far as classification of the ships/vessel, brought in for breaking up along with surplus fuel, will have to be considered classifiable under Heading 89.08 of the Import Policy as an integral part of the vessel/ship, as per opinion given by DGFT under F. No. IPC/4/5(684)/97/82/PC-2(A), dated 26-6-2013. As the imports under ITC (HS) 89.08 are free without any restrictions, therefore, such MGO/HSD contained in the vessels brought in for breaking up, cannot be held as liable for confiscation under Section 111(d) of the Customs Act, 1962 and no penalties upon the appellants are imposable in the present appeals under Section 112(a) of the Customs Act, 1962. It is also relevant to mentio....