Classification of remnant fuel & oils -reg.

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....ular, Board had inter-alia clarified that in the case of a vessel brought for ship breaking, the remnant fuel and oil (other than fuel and oil contained in the vessels machinery and engines), ships stores etc. are classifiable separately in their appropriate headings and not in CTH 8908. 2. References have been received in the Board from field formations that Bills of entries related to ship breaking are being provisionally assessed in view of the dismissal of the departmental Civil Appeal against the CESTAT order dated 08.07.14 by Supreme Court in D.No.41289 of 2014 dated 31.07.2015. in the said order, CESTAT held that classification of the ships/vessels brought in for breaking up along with surplus fuel, will have to be considered classi....

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....id the duties accordingly. However, adjudicating authority/ appellate authority took a view that since items under Chapter 27 were canalized, therefore, the said goods (remnant fuels) were duly confiscated, redemption fine levied and penalties imposed. The matter was challenged before CESTAT which agreed with the view of DGFT that so far as classification of the ships/ vessels brought in for breaking up along with remnant fuel, will have to be considered classifiable under heading 89.08 of the import policy as an integral part of the vessel/ ship. Department's appeal against the said CESTAT order was dismissed by the Supreme Court. The issue has attained finality as the SC's order accepted by the Department. 6. However, in a subseq....