2007 (1) TMI 647

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....al questions of law are proposed for admission in this appeal. "(A) Whether the Tribunal was correct in ignoring the decisions of coordinate benches, inter alia, in Ghaziabad Ship Breakers V/s Commissioner of Customs [2003(151) ELT 636 (Tri)] and the Circular of the CBEC bearing No.37/96Cus dated 03.07.1996, in holding the oil in a vessel's engine room as not forming part of the vessel for t....

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....arately in thereon appropriate heading. Therefore, the classification is depended upon the location of the fuel and oil. In this case there is no dispute that fuel and lubricating oil was contained in the vessel's machinery and engine. Hence, the lower authorities have correctly classified the goods in question on merits in their respective headings. " The Tribunal as well as Commissioner(App....