Imported Vessel Dismantling: Oil in Bunker Tanks Classified with Ship under CTH 8900, Not Separately as CTH 27.10.

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....Classification of imported goods - Oil contained in the Bunker tanks in Engine Room of Vessel imported for breaking up, are associated and connected with the machinery and engine of the Ship and are regarded as forming integral part of the Vessel and therefore classifiable along with the Vessel under CTH 8900 and cannot be assessed to duty independently of the vessel under CTH 27.10. - AT....