2022 (2) TMI 1392

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MBER (TECHNICAL), MR. RAJU For the Appellant : None For the Respondent : Shri R.P Parekh, Superintendent (Authorized Representative) ORDER RAMESH NAIR The issue involved in the present case is that whether the Fuel oil/Lubricating Oil available in the tank is classifiable under CTH 89.08 or 27.10 2. None appeared on behalf of the appellant despite several notices. Therefore the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ored in the tanks in the Engine room of the ship/vessel should be classified under CTH 27.10. Therefore the appeals be dismissed by upholding the impugned order. 4. We have carefully considered the submission made by Learned Authorised Representative and perused the records. The issue to be decided is that whether the Fuel &oil stored in the Engine Room of the vessel to be classified under 89.0....