SC Upholds CESTAT Ruling on Oil in Bunker Tanks as Integral to the Ship

Commissioner of Customs Jamnagar Vs Dhan Steel Pvt Ltd (Supreme Court of India) Introduction: In a recent ruling, the Supreme Court of India upheld a decision made by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) concerning the treatment of oil in bunker tanks on ships. This article provides an in-depth analysis of the case and the Supreme Court’s endorsement of the CESTAT ruling. Background of the Case: The case, titled Commissioner of Customs Jamnagar vs. Dhan Steel Pvt Ltd, involved a dispute regarding the assessment of oil in the bunker tanks of ships, both inside...