CESTAT ruled in favor of appellant on misinterpretation of Customs Act. Tug & bunkers correctly classified. Appeal allowed.

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....The case involves an appeal against a final assessment order concerning the classification and duty assessment of a tug and its bunkers under relevant Customs Acts. The Appellate Tribunal held that the tug, brought for breaking at a port, was correctly classified under a specific tariff heading. The bunkers were part of the tug's goods for breaking, and duty cannot be separately demanded. Referring to a precedent, the Tribunal found in favor of the appellant, stating that the facts were similar to the cited case, thus allowing the appeal. The impugned order was deemed unsustainable.....