2025 (2) TMI 1384

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....ntendent (AR) ORDER: The point of dispute is about the nature of goods as they are presented before the Customs authorities. The short point in this matter is whether the goods i.e. Marine Gas Oil which were brought in vessel for breaking purposes was properly considered as part of the ship or should have been considered as oil. The department considered the same as classifiable as oil separ....

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....els sent for being broken up, are to be assessed separately or as part of the vessels to be scrapped. In the appeals preferred by the Revenue, which are directed against the orders of the CESTAT dated 16.02.2022 and 01.12.2022, the CESTAT ruled that the oil is to be assessed as part of the Ship. However, in an earlier appeal [Mahalaxmi Ship Breaking Corp. ETC. Vs. Commissioner of Customs,....