Oil in bunker tanks in engine room of vessel is classifiable under CTH 8908

Navyug Ship Breaking Co. Vs C.C. Jamnagar (CESTAT Ahmedabad) CESTAT Ahmedabad held that Oil contained in Bunker Tanks in Engine Room of Vessel imported for breaking up is classifiable under CTH 8908 along with such vessel. Facts- The Appellant imported Vessel for breaking up. CTH 8908 00 00 covers “Vessels and other floating structures for breaking up”. In the course of assessment of the Bill of Entry, the Appellant contended that the Vessels imported for breaking up along with the Oil contained in Bunker tanks in the Engine room of the said Vessels would be classifiable under CTH 8908 00 ...