Classification of remnant fuel & oils

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PUBLIC NOTICE No. 19/2018-Customs Subject: - Classification of remnant fuel & oils - Regarding. *** Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the public is invited to the Board's Circular No. 09/2018-Customs dated 19.04.2018 on the above subje....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orts under CTH 89.08 are free without any restriction, therefore, such MGO/HSD contained in vessels brought in for breaking up, cannot be held as liable for confiscation and no penalties imposable under section 112(a) of the Customs Act, 1962. As mentioned above, Hon'ble SC vide order dated 31.07.2015 upheld the order of the CESTAT. 3. Field formations have stated that in view of the dismissal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... importers who had filed bills of entry for ship breaking. The importers had classified the remnant fuel under tariff heading of chapter 27 in accordance with the Board Circular 37/96-Cus dated 03.07.96 and paid the duties accordingly. However, adjudicating authority/appellate authority took a view that since items under Chapter 27 were canalized, therefore, the said goods (remnant fuel) were duly....