2008 (4) TMI 303

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....lant. Shri S.S. Mehta, C.A., for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short issue involved in all the present appeals by the Revenue is as to whether the fuel and oil stored in the engine room as well as outside the engine room are to be assessed along with the ship falling under heading 89.08 or the same have to be classified under heading 27.10. From the order of....

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....he Revenue before the Hon'ble High Court of Gujarat is pending without stay of operation. However, we find that though the said reference application is still pending, the Hon'ble High Court in another reference application in Priya Blue Industries filed against the Tribunal decision wherein the Ghaziabad Ship Breakers judgment was not followed, has held that law declared by the Tribunal in the ca....

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....arrived at a factually incorrect finding that the oil was not in the Engine Room of the vessel imported by the Appellants, without any basis?" The finding of the Tribunal was that fuel was not in the engine or machinery. The Tribunal has considered the issue as under: "We have heard both sides. As per CBE & C Circular cited supra issued on the basis of the opinion of the World Customs Organi....

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....ad have rejected the claim of the assessee. When there is concurrent finding of the Tribunal and Commissioner (Appeals), Central Excise and Customs, Ahmedabad that the fuel was neither in the engine, nor in the machinery, no case is made out for admission of this appeal. We see no justification to interfere with the impugned order. The appeal stands dismissed at admission stage" Inasmuch as,....